I’m excited to learn from your experiences, exchange ideas, and contribute to discussions as I continue to grow in this space.Looking forward to connecting with you all and gaining valuable insights along the way! 

How about the currency exchange rate?

For the seller (John) to defer capital gains via a 1031 exchange, the sale proceeds must be reinvested into like-kind property within 180 days.

Fortunately, you will be able to to a 1033 exchange into new property and avoid any tax on the gain. 

At 90+ days past due, the note investor will be eligible for our buyback option, wherein PPR offers to issue a cash refund for the note purchase price less payments received (payments include principal and interest) in exchange for the non-performing note.

The LLC has to do the 1031 exchange because that is the tax return reporting the activity of the property. 

Now, I think the best exit strategy to avoid recapture tax continue to build on your portfolio would be to do a 1031 exchange. 

It sounds like they have money, and it sounds like in exchange for that money you're setting them up with an income stream.

Regarding a 1031 exchange, it is important to have a conversation with your accountant prior to getting it done.

In exchange for a reasonable discount of course.