Now you have (a) shifted persons for a net gain because what would have been 100% tax payer funded is now at least partially private sector financed.

Black market-  most economies that have something that impactful happen, causes the taxpayers to move to a black market approach.  4.

Depreciation might be unfamiliar to some U.S. taxpayers, so consulting a tax professional is recommended

I believe the answer is no because there would be different taxpayers on the title but any thoughts?

She has to buy in the same, or at least the same tax payer, name as she sells in.

I'm referencing what is referred to as the "disregarded entity exception" or "Same Taxpayer" rule.https://www.1031.us/using-disregarded-entities-like-kind-exc...https://www.firstexchange.com/vesting-title-1031-exchangeIt would appear there's precedence for treating a single member LLC that's a disregarded entity for tax purposes the same as the individual in taking title to replacement property in a 1031 exchange.

After the 3 year period to redeem property, what am I to do as the tax payer?

This post will help taxpayers understand how to maximize accelerated deductions by examining a number of Sec. 1031 exchange rules and how they are affected by cost segregation studies.

I am always surprised at how many taxpayers don't want to pay for tax planning so they can make informed decisions.

In my experience, 75% of the time, the tax payer doesn't have a large enough liability to justify the accelerated depreciation anyhow- depending on your income and tax bill, it might not matter at all.