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Transfering TAG

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Hi,

Just accepted an offer for a Domain. Buyer paying by PayPal.

I change the name servers as soon as payment is in my PayPal account and start the transfer process. At what point is it recommended to change the TAG?
 
If its a transfer to someone I know then at payment. Otherwise it's optional. At payment or at confirmation of transfer. Depends if you want to keep absolute control. If the domain is paid for it can't be deleted by the new tag holder.
 
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