As a Bills fan, who worries about the future of the Bills, it seems unwise for Wilson to wait to sell the team to the highest bidder once he passes.
By negotiating a deal now, he could get his ducks in a row, get a better deal for his family inheritance, and still have a say in the Bills, until he passes.
With Pegula buying the Sabres, he has stated he would be open to buying the Bills to keep them in Buffalo, since the Sabres and Bills are in the same market, this is allowed under NFL ownership rules.
Benefits for the Wilson family.
Better tax rate for the sale, If Wilson sold the Bills now, he would be taxed at a lower rate then the estate tax if sold after his passing.
He could put in the deal the stadium will always be named Ralph Wilson Stadium for his legacy of starting this business.
He could also negotiate he could run the team until he dies, because it is his passion. He could go for a 51% ownership, 49% for Pegula until he dies with higher taxes on the 51%, or 100% ownership for Pegula with a lower tax rate on 100% of the sale price, since he has run the team in a way where it has remained profitable, despite being a small market team, a buyer like Pegula would be smart enough to accept an agreement like that while he concentrates for now on getting the Sabres a stanley cup, and then could turn his management experience to the Bills once Wilson passed and the Sabres organization was shored up.
Benefits for Pegula
A chance to own crown jewel. One of 32 NFL franchises, the most popular sport in the USA, and rebuild it into a powerhouse. He would instantly be one of the top 5 NFL owners in net worth depending on which report you go by he is worth.
A huge inflation hedge. With QE1, 2, and now 3, inflation is rearing it's ugly head. It is a good time to be in assets rather than depreciating cash. With the NFL being the most popular sport, he would see bigger gains from the franchise, rather than leaving the cash in a bank at 1% interest or less.
This seems like a match made in heaven for Bills fans and all parties that would be involved, let's hope Mr Wilson is smart enough to realize it might be smarter to sell the Bills now, rather than his family doing it after he has passed. The is the way to make a plan that works best.