CA Trust. 3 Beneficiaries boys; Equal Distribution; retired; 60 Y.O.; A,B,C). B is executor; B is Successor trustee. Life Ins/ annuity accounts outside trust disbursed. Remaining Trust admin Property= Antique cars 1,2,3; Cars appraised, Cars= x;1.2x;3 x. EE Bonds= 12 x . bank account 3.6x. No Debts. Home in trust; Value 36x. Home Appraised/registered appraiser. All Agree; A & C agree B buys home; B will buyout A and C; B says before I go and sell my home, to buyout 2/3 of appraised value from A and C; what instrument or whose services do I use to insure that all parties are protected ? I could die. Options? Promissary note; escrow. Are there tax implications ?