Has anyone here executed a "Tax Deferred Cash Out" transaction?  In trying to figure out how to avoid capital gains taxes on the sale of a rental property, I came across a few companies advertising this on the internet.  Basically, you sell the property to the intermediary and receive a note with a 30-year term and interest only monthly payments to an escrow account with a balloon payment at the end of the 30 years.  The intermediary then sells the property to the buyer, and sets you up with a lender who loans you 93.5% of the property's value on the same terms (30-year term, interest only payments w/ a balloon payment at the end).  So you end up deferring cap gains taxes for 30 years.  Seems too good to be true, so checking with the experts here.