Hi everyone, I hold both LNC & SXP and i am new to the share...

Hi everyone, I hold both LNC & SXP and i am new to the share market, and is the first time i involved in a merger.......
1. Is it a stupid move to take the offer to exchange more LNC share.. calculate using VAWP..using the SXP shares i am holding........
if i take the cash, that means i could not get the CGT benefit ...... how about if i get more LNC shares using my SXP ( i hold sxp 7 months already), is that mean the 1 yr timeframe (CGT Benefit) will reset again or can be rolled over?

HELP me please............THanks