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I am assuming that thngs have improved from the zero rate of transactions (in every business) back a few years ago. I also assume that while financing has loosed up a bit that seller financing and lease options are still alive and doing well.

My wife and I are approaching the time to sell our NC business, which is heavily real property oriented. We are exploring new alternatives including Country Inns and have just begun our research. We have a large potential capital gain so, while taxes should never be the primary element in this...