1031 virgin accounting tips

[Joseph Hammel]

Hello, I have 53 units so I'm not a rental newbee but I've never done a 1031. I'm looking at selling a SFH rental and replacing it with 1-3 Multi family properties. I have a good lead on a facilitator, actually my lawyer recommended Knight Berry title. What I'm wondering about are there any specifics regarding the accounting ECT to maximize the exchange. Here is the language on their FYI document:

When should I engage an attorney or accountant? We strongly encourage that you engage an attorney
and/or accountant before you sell the Relinquished Property. Your attorney/account should review the
closing statement(s) to confirm that you are maximizing the deferral of capital gain (for example you
may want to pay rent and security deposits to the buyer directly, outside of the closing statement(s), to
avoid taxable boot). 

Thanks!