If I have a capital provider whom wants to be 100% passive and is ready to invest $100k with me (cash), and I have all the syndication structure and offering documents for this project... can’t I just find an accredited investor, present them the deal / get them on board, and go through them?

(now, in my later years, I'm much more cash flow oriented - although I do still reserve a certain amount of capital for "value added" or intermediate term appreciation type investments).

You may need an independent appraisal if the value of the property exceeds $5,000, as the IRS generally requires this for non-cash donations of significant value.Capital Gains Considerations: If you've owned the property for more than a year (which you have, having owned it for 10 years), the house is considered a long-term capital asset.

From a tax perspective, keeping the properties separate may allow step-up in basis benefits for your spouse upon inheritance, reducing capital gains taxes.

But if you have the capital or access to an investor, this sounds like it could be a good deal, but at $900/month, I'd estimate your ARV will max out around $85k.

However, purchasing the replacement property from an estate where your mother-in-law is the executor and other heirs are your wife's aunts and cousins raises potential related-party concerns under Section 1031(f).The IRS generally prohibits 1031 exchanges between related parties unless both the buyer and seller hold their respective properties for at least two years after the exchange.To stay compliant and avoid disqualification, ensure:The estate sells the property directly before any distributions to heirs.You hold the replacement property for at least two years.The transaction is conducted at fair market value with no prearranged agreements.Given the IRS scrutiny of related-party 1031 exchanges, consult a qualified CPA or 1031 exchange accommodator to structure the deal properly and avoid potential capital gains tax liabilities.This post does not create a CPA-Client relationship.

The property that you sell and then purchase through a 1031 Exchange must be held for rental, investment (capital appreciation), or used in a business. 

It is my understanding that the new owner will have the house at the cost basis of my purchase price, for calculating capital gains taxes or depreciation.For gift tax purposes for you - FMV.For capital gain tax purposes for the recipient - your original basis/purchase price 

WE create value so different bizz model and my capital partners ( I provide the capital) have done equally well in value add.. in my mind what slowed was the vanilla rental real estate bizz.. we all know that rates rose higher than rent.. so cash flow got squeezed ..

Their job is to keep investor capital allocated and returning, so there's only a deal if they can actually redeploy the capital into something better.As a buyer, you need to establish a lot of credibility for a deal this size.