Real Estate Swap Experience?

[Jean Norton]

I'm thinking of offering 2 duplexes (free and clear) to trade with an RV Park.  Is there an advantage to doing this this way?  Any tax savings?

There is a small debt on the RV park which we would take "subject-to", but other than that, the values work out to be about the same. 

(Divorcing couple ran the RV park for years and can't stand to think about doing it in the future.  This allows them to have 2 separate properties and go on their merry way.)