Owner is willing to sell but wants to avoid tax hit...HELP!

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I have an owner who is interested in selling a building to me but wants to identify another property before he signs a contract (to avoid a large tax hit of $100K+). Obviously the easiest route would be to find him a property (which I am in search of), but wondering if anyone has had any luck in pitching some sort of strategic seller financing options or other options that could spread out his gains and/or reduce the tax hit. Any input would be much appreciated!