How to Best Abate Taxes under this Scenario?

[Travis Lauchman]

Hello BP'ers,

I work with a company that does 20-25 row home rehabs a year in Baltimore City. Recently we developed a relationship with a local landlord who is looking to offload some of his rental portfolio. However, he is worried (naturally) about eating a huge capital gains tax and therefore although he would like to sell 3-5 he is currently more inclined to sell 1-2.

A bit more info on this scenario:

Landlord is interested in selling us properties A & B that have each been in his portfolio for 15+ years. Additionally, he is looking to get properties C & D under contract and sell those to us as well. He is worried about selling too many due to capital gains taxes, especially soon-to-be acquired C & D.

I am thinking that maybe an assignment contract to us prior to settlement on C & D (Landlord acts as wholesaler) would maybe be the cleanest way to do this but as I am relatively new here just looking for advice. If we can help to solve Landlord's tax concerns we will likely have a path forward.

Thanks in advance!