Even though the State approves and pays a tentative refund request, the Transferor/seller must still file a Hawaii income tax return for the year of transfer.

., in general it's fine to contribute property into and distribute property out of an entity after a 1031 exchange is complete providing the transfer does not trigger a gain recognition.In your case it might be even simpler. 

When Jim moved into the nursing home, the deed was transferred to a family member in her 70's.

However, I am considering doing a cash out refinance on this property which will require that the title be transferred to my personal name. 

I haven't done this, but I work in the construction industry and I think it would be very easy to build a foundation to a height, just below the frame, and then jack the home down to transfer the load to the new foundation. 

Typically, irs auctions transfer only the "debtor's interest" (equity, if any) in the property.  

To cover your bases, talk to the title company that did the original loan and make sure they won't hit you with transfer taxes going from the LLC to personal ownership.

If anyone knows the Virginia market, this property is located in Petersburg, VA in case that influences your feedback.I have negotiated subject to and owner financing to purchase the deal using the following structure: I will pay $8k in cash I will take over the existing $59k mortgage payments (28 years left) of $506.70/mo PITI paymentsThe owner will wrap the remaining $8k into a second 15 year mortgage of principal only payments of $44.44/moTotal monthly payment $550/moThe Deed of Trust will transfer to me at closingI will sell the property via Owner Financing to a tenant buyer using the following structure: Purchase price $85kPay $10k downI will finance the remaining $75k for 10 years at 10% interestMonthly payments of $1000/moBuyer may cash out anytime after the first 5 yearsTenant buyer covers repair costsDeed of Trust transfers when tenant buyer cashes property outBasically this strategy is a way to get all my money invested out of the property and avoid typical rental property expenses to keep all of the cashflow.

I am about to buy property pay cash,  and the seller has judgment lien in different county record (not in county where the property is i want to buy),  if i buy it  quitclaim deed  can transfer deed to my name ?

Expect some of that resentment to be transferred to you until you prove that you are a good neighbor.