I understand that the Section 121 Exclusion for Primary Residence allows you to sell your Primary residence and not have to pay ANY capital gains taxes on the gains/proceeds - as long as you use those funds to purchase your next Primary residence.What I cannot seem to find the answer to is - what is the maximum timeline allowed from Sale of the first Primary to Purchase of the replacement Primary residence? 

In the lease agreement, I would also add a clause that any "call outs" will require the tenant to pay for the repair/fix (unless they or handyman can conclusively prove that the landlord should pay for whatever is broken or is in need of being fixed).

Work my job, and pay down the current mortgage?

Our two STR's came with locks that require an extra monthly fee if we want to change them remotely. 

I need to pay off my HM lender.. so it would either be do a HELOC and keep the property or sell the property take a good 100k profit and pay off HM lender then move on.

Say you are assuming a mortgage on a property that has $250k remaining balance, but the seller is asking and you've agreed to pay $300k. 

If they pay, I would not even care about the first claim? 

I usually only recommend those communities if the owner gets a lot of personal use at the property and wants to have the rest pretty much pay for itself, but not as a cash flow investment.Best of luck!

Thus, this borrower is offering 90% equity ownership, with the PMP receiving 90% of the cash flow to pay down the loan.

What I mean is, it looks like as a married couple filing jointly we pay $0 in cap gains on first $94k, so could we use a strategy to pull out $94k in cap gains then 1031 the rest?