So if you sold it for $120K  you would then recognize a gain of $100K and would pay depreciation recapture tax on the write off you received over the years.Depreciation is a wonderful write off.  

The only capital gain that will be recognized and paid to the IRS and the State is only that portion of the overall capital gains due from the taxpayer’s sale to the trust, based upon the proportion of principal repayment established in the terms of the installment agreement.

Then recognize your not an expert, and don't have the margin and infrastructure of a huge bank, so it's riskier for you than it is for a traditional lender.

I ran into this due to a covid case and didn't even recognize the risk this could present. 

I recognize there are lots of opinions on this. 

PA doesn't recognize 1031 on the state level so your potential tax savings in a 1031 would be about $3K. 

While the properties I am targeting are old as well (1920's-1940's), I definitely want to be conservative with repairs and capex, but I also recognize that I will likely be dealing with young professionals and families in my target areas in Camden County.  

Experienced investors know that one of the most important things to learn is to walk away from a deal as soon as you recognize it as such.

You need to learn to recognize the difference (or bring a coach along who can point out the difference).

I just took the time to read your profile and finally realized where I recognized the name lol.But I appreciate your reaching out.