Doing a 1031 exchange (properly) delays and defers and capital gain tax due, but carries over your tax basis to the new property.  

Landlords, owner carry?

I am selling the property with terms to Seller Carry or partner up with a developer or if the franchise brand wants to build to suit with a ground lease then I am all open to any of these options.  

I would talk to an insurance broker and carry $2M liability umbrella and possible E/O

It should be able to be simply carried forward.

This was my first flip and I was glad I did it on the property because I didn't have to worry about acquisition costs and carrying costs.

Owners pitch: Owner carries the note until rehab is done.

One thing I did with my first park is I offered the seller a higher price with a lower CAP if they carried the contract. 

If you are carrying a high note and this is indeed your only investment I do not think there is an issue keeping this in your name. 

And it may be worth it to carry over those losses.