Tax deferral when tax rates are increasing

In answer to Q12 of Reading 11, the answer states :

“From a tax perspective, the owner is taxed currently on the cash received and typically receives a tax deferral on the stock rolled over into the new entity. This strategy would be appealing to a business owner considering selling a private business in the near future and residing in a jurisdiction where tax rates are scheduled to increase

I do not understand, why is it appealing to deferr tax payments when tax rates are scheduled to increase?

I thougt it was a disadvantages and used it (wrongly) to answer Q13

In my understanding this refers to the fact that he receives a portion of cash today and still cann influence his company. Because he wants to retire in 3-5 years it’s not an option to sell the company right now because he would lose control of the company. The leveraged recapitalization strategy gives him the possibility to monetize a good portion of the company (with current tax rates) and to still retain some control of it. The increased tax rates will only apply to the portion that he is going to sell in a few years.

To sum it up: He has to pay the increased tax only for a smaller portion whereas he would to pay the increased tax for the whole amount if he would sell in 3 to 5 years time.