Can anyone recommend or point me in the direction of finding exceptional real estate cpas for an older client who wants to minimize tax burden when selling her farm this yr?

Any law that tries to do otherwise conflicts with sb13 and ab2533 (unless the unpermitted units was created post dates of protection by those laws).i agree he should get it permitted especially if close to the price quoted, but issues due to unpermitted units that are protected be sb13 and/or ab2533 present minimal risk and if it does happen get HCD to assist in any issues. 

I mean this stuff happens in rental houses that are nice and newer or new. you either keep them in great shape which cost money or you buy rentals that you simply do minimal work on as the tenants paying 700 or 800 month have a very different expectation than a tenant paying 1700 a month.

K-1 losses, generated through depreciation and cost segregation, can often offset distributions during the hold period, minimizing taxable income.

Overall, my primary goal is to create the opportunity to get into another home at minimal cost while keeping my parents in the current home, so I'm leaning toward transferring/selling the current property to them.

I usually tell my clients that you should expect that you have to refi at MINIMUM, 1 year after initial purchase to minimize the Appraiser risk.

You need to understand that given your situation the asset and operational impact must be absolute minimal, lowest risk exposure possible.

The concept discussed likely assumes that you’re building equity through appreciation or loan pay-down, while any cash flow is minimal or neutral.

On the positive, holding costs to get you to february should be minimal.  

For the past 3 years, I've paid my property manager in Costa Rica via paypal, a minimal cost for me and he gets his money next day.