Trust --> C corp to a S Corp

[Aaron Smith]

I am currently working with the owner of a large mobile home park, and he would like to sell, but is worried about tax implications specifically due to the fact that he holds the property in a trust and changed the property corporation structure from a C corp to an S corp one and half years ago. I did a little research and found out:

"It should be noted that trusts can also take advantage of the tax benefits of S Corps, which is beneficial for estate planning and asset protection purposes.

Sale of appreciated property. If an S Corp that was formerly a C Corp sells appreciated property within 5 years of converting to an S Corp, it must pay additional tax on any appreciation in the property value which took place prior to the S Corp election. This is known as a built in gain tax and is paid in addition to the tax paid by the S Corp shareholders on the total gain for the sale. However, if the corporation waits 5 years after converting to an S Corp to sell the property, no separate built in gain tax applies. Instead, the gains on the sale of property are taxed only once to the shareholder, and can then be distributed by the S Corp tax free to the shareholders"

Since we would be looking for him to sell us the property now and not in three and a half years, we are looking to help the seller by quantifying this additional tax burden so he can make a more informed decision.

Does anyone have a good CPA who specializes in real estate that they would recommend to help me with quantifying this tax burden?