Lease Option - step up in bases questions

[Lee Mast]

I have a problem ... I have too many leads and not enough knowledge/experience or money to make it happen!!! 

Okay Explain! I reached out to an older couple in my home town who are land lords. I rented from them years ago and I knew they are at retirement age so I thought maybe they would be ready to sell. They are. I have a list of about 20 properties right now (and there's more) that they want to unload in the next 5 years. I was chatting with @Herb Dorn about this and he suggested I consider a Lease Option with Step up in Bases approach as one angle I believe to help them save on Capital Gains tax. 

Has anyone else out in BP Land ever done something like this? Would love to pick your brain! 

I will be doing more google research in my spare time but I thought I would throw this subject out there and see what happens. Would love some feedback.