If they hold it, they'll pay only the CG and depreciation taxes accumulated after your death.This is a common strategy in REI used to build portfolios, maximize current capital, and create a legacy for future generations - best of all the worlds!

My goal is to accumulate a few properties this year.  

I will take the gain from the sale and continue to flip and hopefully accumulate some rentals that cash flow nicely.I pulled a HELOC on my current property and have been using that but with the opportunity to sell in a hot market, I will basically have the same amount to work with after the sale.

You can still tap into this as long as you have 2 years living there of the 5 years before sale and it's considered a primary residence.When I worked for the Navy at a Joint Base, I met a lot of military guys who used their accumulation of houses all over the country as their second retirement pension.

Keep up the good work, very few in the industry have accumulated what you have in a short amount of time

A couple of refurbishments later you may have accumulate enough to do a small development or extend to add value etc.If you have no property experience i'd suggest reading a lot on here and similar portals of knowledge.

Guy A has Real wealth, compared to the "Fake" wealth of Guy B, wealth that actually decreases his ability to purchase assets, compared with cash equivalents.The point is that it seems to me that the guy that is unable to accumulate accessible wealth is at a huge disadvantage in this business to the point where much of his net worth is rendered useless in his pursuit of early financial freedom. 

Paying me a good chunk of change to fix all of the accumulated errors as the accountant had completely messed up the original return. 

Every month I accumulate for the annual payment, but it's in my account, on my terms.

I currently live in Utah and the market is tight, but there are plenty of opportunities to flip homes, wholesale properties and also accumulate cash-flowing rentals.