@Jen Pothilat, from a Federal 1031 perspective if you and your husband are already filing a joint married tax return it is that return (in otherwords the two of you together) who are the tax payer already.  

Perspective also changes when you don't want to personally manage a property.

I'm a new investor, fresh out of 'basic'.

So far I like the Solo 401k from an asset protection perspective as well as ease of use.

I hope this helps put things into perspective a bit better.

Thank you all for your perspective!

As for the tax implications, that's impossible to really know without knowing their cost basis in the project, but from a LIHTC perspective they should be fine exiting the partnership

Feel free to shoot me a message and I'd be happy to share my perspective.

Chris Brown Another perspective here: it might less about cap rates and more about alternatives.

That sure helped put things into perspective for him ;) My partner has been able to connect me with countless different construction crew members , so many in fact we started our own General Contracting business!