Converting rentals back to primary residences

[John Kraakevik]

Twenty years ago, I converted my primary residence into a rental property.  From what I have read, by moving back to the rental, I can only exclude the proportion of time I lived there-ten years of the last 30 years ,to avoid capital gains tax and recaptured depreciation tax.  Can I move back to the house and still claim living there 2 out of the last 5 years to avoid ALL taxes?

I am thinking  also of  converting my present residence into a rental.  Since I refinanced, this property would have a terrific cash flow.  However, I am near retirement age so the homestead exemption and no taxation on capital gains comes into play.  

I am interested in purchasing a third property to build up additional cash flow.  Suggestions anyone?

I hold both properties in a family trust if that is relevant.