Creative deal structure/capital gains?

[Elena Gasol]

Hi BP community!

Looking for some ideas on how to structure a deal. Our potential sellers, who bought their property a little more than a year ago as their primary home, would like to sell quickly for health reasons to be closer to medical care. However, they would like to avoid paying capital gains tax, and thus assume they must remain in the residence for two years. Is there a way to structure a purchase without waiting to close on a sale for the full two years?