Hey all, I currently have a new home being built that I would like to keep in my personal portfolio.

So the question becomes based on their individual and personal tax situation what is the estimated tax burden they'd save? 

What I've seen is that when asked to provide an assurance that a loan wouldn't be called because of a due on sale clause being triggered, the lender customer service typically just outright says it's not allowed, or default to a "no", because they see it as a black and white question, and miss why the due on sale clause is actually written into the mortgage document to begin with.If one is transferring property title from personal name, a Grant/Warranty Deed would be drafted/recorded to transfer title.

If you live in the home for 2 out of the past 5 years and move out of state you may be exempt from the tax.  

Consider doing this personally or using an LLC.

But, if a cost-seg study is done on the old property, you can manage Sec. 1245 recapture tax by doing a study on the new property to confirm it has as much or more Sec. 1245 property.You cannot swap a fully depreciated gas station for a raw piece of land and avoid recapture - you must replace all the 1245 and 1250 property.3) OZ - Sure you can defer your capital gains for a few years into an OZ fund, but the magic of OZ investments is the ability to achieve tax-exempt growth after a 10-year holding period.

You’d also make all future capital gains at least partially taxable instead of tax exempt by converting your primary to a rental.

Any amount above the annual gift tax exclusion ($17,000 for 2023) counts against your lifetime exemption.

So if I understand this correctly, by qualifying to extend the 5 year rule to 10 yrs, $250k if single or $500k if married of proceeds from this sale would be exempt from capital gains? 

Don't be that person.