Thanks George, I have the choice of the 9% program or their "Advantage Income" program, which entails more owner risk, participation and may limit reciprocal use. I'm still researching, but am leaning toward the Guaranteed Income program. I don't think I will have sufficient tax advantage to make the added risk and complexity of the other program worthwhile.

I have not tried to negotiate the selling price... doesn't appear to me that I have much leverage in the circumstances. I did try to negotiate a somewhat longer program than the 56 months, but was denied.

I was not aware that negotiating a guaranteed trade was an option and would love to hear details.