Harvard Law School Forum on Corporate Governance and Financial Regulation featured a post on Will Gerken's article
(co-authored with Stephen Dimmock, Zoran Ivkovich, and Scott Weisbenner) entitled "Capital Gains Lock-In and Governance Choices".
The blog post can be found here: https://corpgov.law.harvard.edu/2018/02/18/capital-gains-lock-in-and-governance-choices/