., equipment) are excluded from 1031 treatment and are taxed separately—goodwill is typically taxed as a capital gain, while equipment may be subject to depreciation recapture taxed as ordinary income.To minimize taxes on the sale of the business, consider strategies such as Opportunity Zone investments, which defer gains until 2026 if proceeds are reinvested in a Qualified Opportunity Fund (QOF), or structuring the sale as an installment agreement to spread taxable income over multiple years.

For a rental property, the gain is subject to capital gains tax (15-20%) and depreciation recapture tax (up to 25%) on any depreciation claimed, unless the proceeds are reinvested.To minimize taxes, consider reinvesting the sale and insurance proceeds into another property under §1033 or converting the property to a rental before selling to claim depreciation deductions.This post does not create a CPA-Client relationship.

If no other debts to pay off, I'd seek diversity in liquid debt mutual funds like BDCs. 

Subject To - Settle on Price, up front cash and terms - points/percentage 3.

What kind of seasoning is generally required as it relates to the rents/revenue as it relates to servicing the note, etc...I currently own one PadSplit (acquired via Subject-to) that has been up just over a month.

In a Subject To, it isn't the seller making the payments.

If it's over a year, you'll  be subject to long term capital gains at rates up to 20%.

What rentals are not subject to fair housing law?

RE is always changing and if you have only one niche then well your limited in opportunities and subject to the conditions that exist at the time for that strategy.  

So any unsolicited calls could be subject to fines if they decide to pursue?