But, if a cost-seg study is done on the old property, you can manage Sec. 1245 recapture tax by doing a study on the new property to confirm it has as much or more Sec. 1245 property.You cannot swap a fully depreciated gas station for a raw piece of land and avoid recapture - you must replace all the 1245 and 1250 property.3) OZ - Sure you can defer your capital gains for a few years into an OZ fund, but the magic of OZ investments is the ability to achieve tax-exempt growth after a 10-year holding period.

Quote from @Brian King: Quote from @Jaycee Greene: Quote from @Brian King: Quote from @Jaycee Greene: OK, so how do you plan to fund these fix/flips?

It would be tough to rely solely on our own funding.

I have a pretty large emergency fund in place for those properties, but I wonder if that capital could be better employed elsewhere (potentially acquire another property).  

Once the property is sold we will be able to pay off the HELOC and will also have further funds coming in the following year.

Because next thing, without a doubt, will be all about taking Federal funds to pay for all this.

Funds are beginning to run extremely tight.   

You investing in that fund? 

now if you could get a seller to be the bank I get that you could smoke and mirror those deals.. but i would think those would be picked over low value or properties in the worst areas of town etc..   

Syndications don't get funded because investors think they are toxic.