FORGIVABLE SELLER NOTE EXPLANATORY MATERIALS?

I'm working with a business owner and we're considering a forgivable seller note for part of the acquisition structure. The seller isn't familiar with the structure of a forgivable seller note, so I've been trying to find some materials (website posts, documents, etc.) that give a more detailed explanation. Part of this is to assure the Seller that this structure isn't nefarious in nature and used a means to manipulate the price. If anyone has any materials they could provide or point me to for reference I'd be grateful -- thank you!



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