How to sell, with minimum tax, and then access the equity...?

[Account Closed]

What strategies work best to minimize taxes when selling while also creating access to the equity?  I considered doing a wrap loan but splitting up the capital gains into multiple years has relatively little tax benefit and adds substantial risk.  (Though the arbitrage is very attractive)

I'm now considering a 1031 exchange, but then (correct me if I'm wrong) I'd have to get a new loan to cover the loan I'm leaving behind... (since the purchase price of the new property would need to be larger than the sales price of the relinquished property) and I still don't get access to the equity unless I do a cash-out refi later.

Does it make sense to buy a DST for now? What about a "zero"? Something else?