In that case he's going to pay the tax but will at least have the cash to do that and a bank roll to start his next project.One other possible option that would be helpful albeit it a "second best" scenario is to use all the information to shift the recognition of gain and there fore incur the tax payment one year later.Absolutely, start an exchange.

lets say I want to protect my assets from ...myself, and being afraid that one day I will sell my rentals one by one to replenish the bankroll I decided to lien the property and .in case I sell it ...well then the beneficiary of the lien will take all the proceeds from sale.

Then Person A couch-surfs with a friend or moves back in with the parents while they bankroll money.

I just don't have the income to bank-roll bad years.

Well it depends on investors goals, bankroll, etc.

Something that, hopefully, could be mostly farmed out to a VA, leaving in person contact to myself.I  bank rolled a Joe Kaiser student in this endevour .. let him use my office and paid the overhead.. this model is So very tough we had lexus nexus which is very hard for the average person to get.. but so necessary to actually find these folks.. then you had to talk them into it.. which is not easy.. then you had to deal with the county telling the people they don't need us.. 

I am unsure of how long the tenants are under lease since I have yet to get the actual bank roll.

I am not that guy as my comfort level and confidence (and bankroll) is not able to sustain a major mistake.

I'd be grateful for any advice you all have on the best way to learn more and/or how to pivot from being a role player in the development of projects to leading them.Please keep in mind that I  do currently have a full time job in running my engineering firm and that while the success of the last few years has come with some financial reward I'm by no means in a position to bankroll projects on my own.Thank you.

The concept is somewhat similar to the Kelly criterion from probability theory, which defines the % of your total bankroll you should be investing/gambling in a given proposition to optimize your profit and minimize your risk of ruin.