When I die, they can keep renting out the properties or move into the SFH, or take the step up basis and sell it with not as high of a capital gains tax hit (I hope they wouldn't choose the 3rd option).

:) Thanks for the valuable insight!

I'm eager to gain hands-on experience and mentorship in this field.

Even then, if you've built up enough carry-forward losses, a nice capital gain may not trigger any taxes to be paid. 

I believe you were right he would inherit your cost basis, so he would owe capital gains.

I want to gain Capitol under my business name.

From this CT information, it looks like it is an offset against your capital gains from other property, so you would have to find investors with significant capital gains and/or have them yourself. 

Hi Sergio, I think there are way too many variables to be able to gain any real insight from responses here.

Selling an investment property can result in significant capital gains taxes.

I'm particularly interested in insights from fellow investors or realtors who might have valuable information or experiences to share.