Anthropic’s ownership table is dated 30 September and published 26 October. The structure that governs the seven founders’ outcome was fixed before any of it was visible.

Your version is the LCGE / QSBC test. Qualifying for the lifetime capital gains exemption on a share sale depends on conditions that must already have held for 24 months before the sale — asset-composition tests that a company accumulating idle cash or passive investments can quietly fail without anyone noticing until a buyer’s lawyer notices. You cannot fix this at closing. If there is a purification step needed, it needs doing roughly two years before the event you want it for.