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<DIV><FONT face=Tahoma size=2> Paul: Consider
structuring your payout to him over time. It's easier on you not having to
pay a lump sum all at once and easier on him not having a hefty tax bite all at
once. I did this with a former business and it worked well for both buyer
and seller. </FONT></DIV>
<DIV><FONT face=Tahoma size=2> Mike
Kurta </FONT></DIV></BODY></HTML>