Tax StrategyWhile liquidating the brokerage account may trigger capital gains taxes, strategies like staggered withdrawals or tax-loss harvesting can help minimize the impact.

Dig into reverse mortgages before pulling the trigger on anything, specifically HECM's (FHA product).

BUT I have also heard that it could trigger a due on sales clause, bringing the note fully due at any moment.

I was trying to get started, had all the information but needed to pull the trigger to get in the game. 

Selling would likely mean taking on new loans at much higher rates, reducing your cash flow margin unless the new properties are stellar performers.Transaction Costs and Taxes: Selling could trigger capital gains taxes (depending on exemptions) and other selling costs, eating into your net proceeds.

This is an example of private lending which is different than the IRA owning real estate and does not trigger UDFI/UBIT tax.

We're exploring creative ways to provide him with the cash needed for the down payment while avoiding triggering a taxable event.One strategy we're considering is purchasing his future primary residence ourselves, making the mortgage payments, and then, once we've built enough equity—comparable to the appraised value of his rental properties—transferring the title to him as a form of exchange.What are your thoughts on this approach?

Just make sure you guys are comfortable with the area before pulling the trigger.

In the “old” days, people would have the seller pay the lender so as to not “alert” the lender that a property sale had taken place, so that the lender def wouldn’t trigger the so called “due on sale” that’s a part of almost every mortgage or deed of trust document.  

If I find a deal on an area I would consider living when I move back I would like to be able to pull the trigger and possibly refinance into an owner-occupier loan once I move back to the US.