The following is true about a self-canceling installment note as an estate planning tool: 1. The note terminates on the earlier of complete payment or the death of the seller. 2. A risk premium does not have to be added to the sale's price because the transaction takes place between family members. 3. The term of the note can be longer than the seller's life expectancy. 4. The uncollected balance of the note is included in the seller's gross estate