Leverage your existing equity to invest in smaller properties, such as a mixed-use or retail space, to gain experience and cash flow.

If the property fronts on a state road, you will need an Highway Occupancy Permit from Pennsylvania department of Transportation, to gain accces to the road. 

If the market continues to appreciate, holding the property could yield more long-term equity gains.

If I can park the 388k ($415-27k) for one year at CD rate of 4.5% and then est 300k (after paying cap gain/depr recap) at 3.0% (assume CD rates lower) that interest income of about 24 months net of ordinary income tax is about the same as my current mortgage.Trying to play devil's advocate and think why selling this year does not make sense. 

While there's no strict requirement to match the original mortgage terms, reinvesting the full proceeds without financing or using leverage to enhance returns is key.If you don't reinvest the full amount, any shortfall ("boot") will be subject to capital gains tax, and depreciation recapture may apply.This post does not create a CPA-Client relationship.

How can assets be moved into a LP's name without triggering capitol gains? 

So essentially you’re saving on capital gains, but getting lower returns for that capability.

@MIchael McCUe   I get it, it feels like an incredible weight that you could easily lift with bankruptcy.

Net Sale - Is the contract price, minus the closing costs and commissions.adjust cost basis - net sale = net gainYour gain is made up of profit and depreciation recapture.

I am new here just trying to learn and gain knowledge to start buying my own rentals