Limited partnership to TIC - Can a child get joint property without capitol gains?

[Kevin Hoover]

 Input needed for least tax methods of unwinding a family partnership in the next 13 years.

 
a. General Partner is elderly father

b.  12 Limited partners - all children , spouses not included - cheaper by the dozen

c. Average child owns 8% of partnership

d.  Approx 5 commercial  properties with total combined value book value 12m .. actual maybe 20-25m?

>  Some LP want cash

>  Some want alternative real estate

>  Some want individual properties currently within the partnership.

 How can assets be moved into a LP's name without triggering capitol gains?

 A. Is it possible to convert the family partnership to tenant in common

 B. After its a tenant in common , is it possible for individual members 1031 into outside properties.

 C. How can a individual existing property be moved out of partnership to a individual member without triggering capitol gains?