He's a CPA with a focus on strategic tax planning.

On top of that you have lower taxes, insurance and a lack of HOA's.

The intent of 1031 was not to let passive investors get out of taxes. 

The land is on two tax lots so my plan is to sell the extra lot immediately after closing for a projected $275K.The property on the other lot will be a fix and flip with projected costs of $240K and an ARV of $750K.I plan to use a PML of 2 points and 12% APY for 70% of the total cost.

Working on large-scale data is great b/c sometimes it's all about how many owners you approach daily; the issue with over-the-top details is also getting lost in targeting specific owners and situations, aka focusers/tax liens, etc.

Some people use their IRA to fund fix and flip's and keep the profit in them tax free. 

This is the BEST $100 you will ever spend, and if you listen to Amanda Han's tax book, you'll know it's also likely a business expense for you to write off :) https://biggerpockets.supercast.com/My perfect way to learn from the BP books is to listen to the audio book through the subscription above, then books that really stand out to me I go old school and get the physical copy so that I can re-read it, take notes in the margins, and put post it notes so key points are easier for me to re-reference in the future.

My understanding is that you can sell assets and defer capital gaines taxes in an opportunity zone until the property is sold.

How do you pay for the tax and insurance?

You will realize the loss for tax purposes when you sell the security, which it sounds like will happen in 2025.