how to buy 60 units tax free to the owner. owner will finance if needed.

[Mark S.]

Hey BP Nation!, 

i have a question and i hope I'm posting it in the right place. 

so, one of my mentors in this business is considering selling his portfolio as he is 'up in age' now. after many discussions about his exit strategy he told me today that he has an offer on the table on the table right now. someone wants to buy al his properties. he doesn't want to sale and pay all the capitol gains taxes, and thereby lessen the estate he would leave to his only son. 

there are 60 b- c+ units across 2 cities. no mortgages. no vacancies. 

is there a strategy that will allow for a transfer to a new owner without the big tax hit?