When she passes the asset that was purchased as part of the 1031 would then be liquidated and distributed to heirs with no taxes The goal is to get her the cash she needs from her asset without paying any/minimal capital gains.  

I think he is working with a small circle of brokers in the City and is complacent with his minimal duties. 

The owner wants to minimize the capital gains tax he pays so we want to suggest to him to do a master lease to us for "x" amount of time, and we pay his lease fee and hold the rest of the money in this time we will secure a loan to buy using the money we make as part of the down payment.

In your situation, you can plan to minimize your losses or to trigger passive gains to absorb these losses.

Minimize acquisition costs. 

My budget for this year in cash is $100k that can be used towards downpayment, closing costs, fix small things, property management fees, lender fees etc and rest will be looking for conventional financing as of now.New constructions offer better interest rates, minimal maintenance costs for 2-3 years, and potential for self-management due to higher rents.

In a recent post about how to minimize the taxes on rental income it was mentioned that: Setting aside reserves is an expense, so long as they are not excessive.

When it comes to long-term rentals, enjoy stable income with minimal fuss, although the slower equity growth and lower returns are part of the package.

These strategies can help structure deals with minimal upfront capital.Before diving into any strategy, thoroughly research and educate yourself on the specific approach you choose.

We put in an offer a week ago and the inspection just came back good with minimal items pointed out that we're requesting to be fixed.