commercial deal to help seller avoid tax consequence

[Joseph Lattanzi]

experienced RE investor with new issue I have never encountered.  Elderly owner of 20 unit complex selling portfolio but suffered significant tax consequences ( assume capital gains) when sold her previous property.  Anyone know of a creative way to lock up  the deal put pay the seller in such a manner that her tax burden is reduced?  She is in late 70's - acquired the portfolio as part of divorce and I believe just looking for cash and wants to get out of the management side.  Thank you in advance