Is there any creative way to avoid/reduce capital gains tax on the sale ?

No capital gains! 

This is most of the depreciation you are taking year one.You can calculate your depreciation recapture by taking the sale price of the asset and subtracting the adjusted cost basis.The adjusted cost basis is what you paid for the asset plus any improvements you made along the way minus the depreciation you took along the way.The profit above this original cost is taxed as a capital gain, but the part linked to depreciation is taxed at a maximum rate of 25% under the unrecaptured gains of section 1250.To recap the tax rates are:- Sec. 1250 real property: 25%- Sec. 1245 property and 15 year 1250 property: Ordinary Tax RatesThere are ways to minimize depreciation recapture especially if you know how to work smart with your CPA.1) Asset Valuation at Time of Sale - Sellers can minimize recapture by reallocating the price of the assets on sale.

Additionally, your brother would inherit your cost basis in the property, which could result in significant capital gains tax if he sells the property later.

Just trying to gain a sense of hot or cold. 

Your sibling can use a 1031 exchange to defer capital gains taxes on the sale of the rental properties by reinvesting the proceeds into like-kind investment properties.

The opportunity cost of losing potential market gains in your retirement fund should also be considered.

The client will be solely responsible for capital gains taxes, including depreciation recapture, regardless of the agreement to share proceeds.

Slow start but hoping to gain momentum.

Net Sale - Is the contract price, minus the closing costs and commissions.adjust cost basis - net sale = net gainYour gain is made up of profit and depreciation recapture.