Roy, ellie, and jan operate a business as a partnership. they have a very good business and all three partners work full time at the business and each performs vital services to the business. they tell you they would like to protect themselves in case one of them dies, although all three are in good health now (they are all in their 40's) the value of each partner's interest is $250,000 and if one died, the company would like a fund of $150,000 to attract and train a person to replace the partner that dies. they have heard of buy sell agreements and funding them with life insurance. explain the options to the partners.