In my market, we make tenants establish their own accounts.

As many would advise you here, Bigger Pockets has a plethora of CPAs and Tax Advisors to choose from.

It may be beneficial to consult with a financial advisor or real estate expert to help guide you in making the best decision for your portfolio.

Once you have the establishment of the 2 year owner occupancy that's help you to cover the capital gains portion.

A few thousand might not be much to you established investors but for me, that plus the valuable experience would be monumental for kicking off my real estate journey.

National Realty Investment Advisors?  

(not in a "legal advisor capacity" I'm not an attorney.

Landlords would be required to rent to a new Tenant at the current, lower rent for 90 days, then an increase could be established.

With one partnership (my first), I established the partnership first and my partner provided the funding with the understanding that I would locate properties and start a BRRRR process to grow our portfolio over time. 

I haven't done this personally, so maybe somebody else can chime in with tips or advice, but this seems to be an established practice among investors.I don't take cash or collect in person, and it's $50 extra if I have to do either.