You may also want to confirm that your estate planning is in order to ensure that someone can seamlessly step into your shoes to deal with tenants in the event of accident or death.

For those reasons,  we decided to either keep the units until death and pass them along or sell them individually over a 4-6 year period (which saves some in capital gains as well). 

If it is considered a security in Florida, I'm told that a Transfer on Death document can be recorded in the land records of the jurisdiction where the DST property is located to ensure that the interest will not pass through probate even if it is not held in a living trust.

What may be somewhat unique is the retirement account isn’t technically a 401k that I can access whenever I want - it’s private company stock which I can only cash out upon death, termination, or retirement.

In most states the death of the owner cancels the contract..

I shop the deals to death until I get to the rock bottom.

They have completed a few affidavit of heirships but have a few more that need to be done but the heirs don't know a lot of the info ie marriage date/place, date/place of death.

But county came back removing the exemption (65y+ homestead) since the death few years back and now are charging all the previous 4-5 year taxes resulting in $10-12K (County, ISD, Mud taxes etc).

Perhaps @Tom Gimer representing the side of "wholesaling will be alive and well under the new law in SC" and one of the folks who is adamant that it this new law is the death of wholesaling as we know it in the state could get on and duke it out on the BP Podcast? 

A lawsuit, divorce, bankruptcy, death, - all could really jam up things and cause you to not only lose your 1031 exchange but the money they are holding as well!!