1. Are there estate tax advantages to the seller when using an installment sale? Is the sale included in the seller's estate?

1. Bargain sales and below-interest loans are often used by families. Are there any tax consequences to these techniques?

1. A sale-leaseback could shift income from a family member to another in a lower income tax bracket. Explain this technique.

1. Family limited partnerships (FLP) may be used to transfer assets to children or other family members. Explain how a FLP works and describe the benefits.

1. Compare the use of a limited liability company (LLC) to a FLP.

1. Key person life insurance is often used to protect the business. How should such a policy be owned in order to avoid estate tax on the insured?

1. Describe the advantages of a buy-sell agreement.