Ran across FasterFunds lending where they defer paying origination fees upfront and make it payable as part of the payoff.

Tax techniques include depreciation, mortgage interest, costs, cost segregation, and tax-deferred growth.

Or you'll end up selling those positions fairly quickly and then negating the temporary advantage of the deferred tax from the 1031. 

Build the property, rent it out for a couple years and then exchange it for other rentals to defer the taxes.

Then each of them could decide to do a 1031 exchange, where they could take their share of the sale, and defer it into another property.

If the space being used is detached to the main living space, than that portion is considered investment and you could do a 1031 exchange and defer all the capital gains tax on that portion and still take the primary exemption.  

They've got some funky laws when turing a unit or buying a property with deferred maintenance. 4.

Remember you are only deferring the taxes, not eliminating them.

Cost Segregation is a commonly used strategic tax planning tool that allows companies and individuals who have constructed, purchased, expanded or remodeled any kind of real estate to increase cash flow by accelerating depreciation deductions which can defer state and federal income taxes and increase cash flow.When a property is purchased, not only does it include a building structure, but it also includes all its interior and exterior components.

Even if you use the installment method to defer some of the gain, the exclusion of gain under Section 121 remains available.As for your seller financing question, zero percent seller financing is fine.