@Ricardo Gomez   So for each property I gain, I add $6,000 to my “safety account” I won’t touch that money unless it’s for the reasons you listed.

.- is there enough gain and depreciation on each of the seven to conduct an exchange on all?

I have been gaining a lot of steam in the real esate game.

Sure you will loose good tenants but you will also gain great tenants as well as gain profits in the long run.If you need a partner, I’d be happy to consider it after running your numbers.  

Most People with money want all the gains and non of the risk.

By starting one, you gain the advantage of becoming a hub of sorts.

Get them to sign an affidavit that they hold no claim or better yet use a service like Snickfish to gain titles first. 

My initial thoughts were to run with wholesaling and save the cash earned for future investments and in parallel using hard money lending to purchase a home to flip so that the cash gained is saved for future REI (rental properties, etc).Thanks, LuAnn

Or is it beneficial to pass it on in an estate, for the step up in basis, and then we sell without capital gains?

I am not sure what it would gain you.