USA Selling or merging corporations

[Jack courtney]

I represent a client that has 5 Sub 'S' and LLC's that have cash, performing promissory notes and capital losses, They wish to sell, trade or merge these corporate entities for profitable entities or investment properties, etc.. The total is approx. $7 million, Can be broken down to increments of approx. $1 million. There are no liabilities in the corporations. Can this be done? Any suggestions are appreciated.