I'm not an expert on this one, but if she does seller financing, I'm guessing, she doesn't have to pay the tax at once. 

The Senate version would not completely repeal the estate tax; the House version phases it out entirely by 2024.While the Senate amended its original version to bring it more in line with provisions included in the House bill, several important differences remain, including: Taxation of pass-through entities: While the House bill establishes a new pass-through rate of 25 percent, the Senate bill establishes a 23 percent deduction for most pass-through income (increased from 17.4 percent in the original bill).

If you decide to work with someone remote, the key is to make sure they are specialize in multi-state taxation and are proficient in CA tax laws.Please feel free to reach out with any questions.

However, if you take the money out of your entity you are at risk of "double taxation".What are your thoughts on these issues?

If I have my head straight, claiming less depreciation now will result in a little more tax each year, but less recapture tax at a 25% rate when I sell. 

How do you all see the new tax plan affecting your taxation?

James Hamling also had an interesting post on this which seems to imply double taxation using an S or C Corp but is a different strategy than Addam's.Can anyone provide some clarity on how best to structure for asset protection, taxes and administrative burden?

I'll preface by saying I'm a CPA but don't let that fool you as I was just a former auditor with probably no more expertise in taxation than the average Joe. 

Out of State InvestingDouble taxation in residence state and investment state on rental income and flips?

I don't believe Peru has an income tax treaty with the US, in which case you may be subject to double taxation.