depending on the income anticipated from the remaining businesses, he could take a note receivable on the $500K balance and spread the gain out over a few years, thereby taking advantage of lower tax brackets, that might be tax advantageous...the note will pay interest as well
for an older person that doesn't have time to make a fortune again, invest for safety and income...Verizon, ATT, GE etc pay good dividend yields and are stable price wise...bonds