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A forum for advisors who deal with business succession planning. Topics are based on the book Business Succession Planning, Forms and Practice Manual by Rick Riebesell. Wednesday, November 16, 2011. Sunday, October 4, 2009. Tuesday, September 15, 2009. Installment Payment of Estate Tax. Chapter 22 of Business Planning Succession describes the installment payment of estate tax and the intricacies of using that method of paying federal estate taxes.