I've also discovered that those who don't want to move forward with the succession can basically "donate" their "inheritance" to the one sibling that does want to move forward. 

My tax adviser is telling me I need to set up an SEP Retirement plan to lessen my tax burden this year.

You might be able to find one that is that range.Did you inherit the property?  

She might want to sit down with her family and ask them what they would like to inherit and then she can plan to 1031 Exchange into properties that her family would be interested in.

Well, I bought my first rental property and long story short I inherited a bad tenant.  

Finally check public records for the owners of heirs property as many folks inherit property they just cannot or do not have time to manage.

A question from a newbie....I inherited a tenant whom has no job and has expressed concern about making next months payment.Assuming I talk to him late in the month and he tells me he cant make rent. 

Looking at offering on an inherited park with potential owner carry-back- details include:*Lot rent only, no property owner mobiles*Current NOI of $650/month (8 mobiles)*All utilities covered by tenants including city sewer and water (separate taps)*Additional 8 sites empty; according to regulations, can have up to 40 spaces.

But (under normal circumstances) when her heirs inherit the house that tax obligation would disappear.

You first have to verify there is property being inherited.