Creative Financing Ideas to Limit Seller's Taxes

[Dustin Faeth]

I have a deal I am trying to put together to purchase a property but me and the seller are about $30k off on price. The reason the seller is asking for more is because he knows he is going to get hit with capital gains when he sells it so he is trying to compensate by asking for a higher purchase price.  

He does own the property free and clear just FYI, but I wanted to put this out to the group to see if anyone has run into a situation like this before, and if anyone has any suggestions on a way to structure the deal in a way that could reduce the seller's taxable gains so we can put an agreement together. Any suggestions are appreciated!