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1. Large new market of potential buyers

2. Maintain pricing integrity (No price reduction necessary)

3. Competitive marketing advantage

4. An annuity of future income

5. Retire construction debt

6. Clear lines of credit

7. Use as pre-sales of initial and new phases

8. Use in resolving contingent sales

9. Potential tax benefits (consult tax advisor)

10. Use in sales of finished inventories

11. Better than discounts or rebates

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