As far as the transaction goes it shouldn't be too painful as she'll be under the lifetime exclusion so everything can be shifted over to the trust painlessly. 

If a manufacturer we would be seeking an exclusive licensing arrangement as we have a marketing, advertising and sales plan that we will be implementing in 2017.

Do most builders have in-house agents that work exclusively for them to list properties?

Hi Olga,Those large tenants generally have leasing rep brokers they use exclusively to go investigate sites and see if they have merit.So what you would do is submit the site and space to the real estate department contact for your region on that national companies website.

Several times a year I have to deny applications because I have knowledge of the individual from an arrest report, the newspaper, a friend of a friend, their previous Landlord, facebook, etc.

@John Samuelson, A refinance is a loan not taxable profit as all have said.Just remember though that if you make sure and sell that property within 3 years (pay close attention to dates) of when you moved out you will be able to take the primary residence exclusion and get the first $250K ($500K if married) in profit tax free.  

They will not accept things such as flushable wipes, personal wipes, baby wipes, paper diapers, sanitary napkins, tampons, wads of toilet paper, dental floss, balls of hair, paper towels, newspapers, grease, oil, table scraps, bones, clothing, rags, sand, dirt, rocks, or children’s toys.

Visit Property Management companies - ask them about there business - offer to give them landlord referrals (the ones you find at rent court) - ask them questions about management.Look at 50 houses in your - make no offers - just keep real good notes and understand values.Talk to owners of auction companies - tell them you'd like to learn the business - that you'd like to give them referrals - ask for referral fees - see if one of them will train you.Read the legal newspapers - tax lien - foreclosures - auctions - partition suits - this is where you will find the RIGHT STUFF.I would suggest REIA's in your area - but I won't - many of those members are there to try to learn what you think you need - at a very high cost.

Under the Community tab there is a section for networking events that are exclusive to BP members. 

Those are the limits for a primary residence but if you're wanting to move and the gain is larger than those limits there is a way to combine the primary residence exclusion and a 1031 exchange to completely avoid all tax.If you've now lived in that house for 2 years then go ahead and refi it or use another loan to buy your next primary residence.