Let’s link up sometime I enjoy meeting other investors in the area. 

As to your question about the mortgage, you'll want to research something called a "due on transfer" clause to determine if that is an issue for you.These are all things you will want to discuss with your attorney and CPA.

There is actually a link on the fultoncounty website, that has the form to buy fifas. 

It's like a person who has serious stomach issues but refuses to go to the doctor because they're afraid they'll be given a terminal diagnosis.

There are a lot of possible issues with seller financing while doing a 1031. 

The issue is if you do a judgement because you evicted someone you need the SSN so at some point you want to collect it.

Separately, there may be issues if the executor resides in a different state from the decedent depending on state laws.

If you are looking to capitalize on the market, and DTI is not an issue, price reductions are a better alternative, since you can always refinance into a lower interest rate.  

I'm a Canadian investor and like you have been experiencing the same issues in Ontario, I've started investing in the US where the tax climate is better, borrowing is much easier and evicting non-paying tenants is much more fair.

If she sells the property before that date, she would not qualify for the full exclusion unless she meets certain exceptions such as unforeseen circumstances like job loss, health issues, or other qualifying reasons outlined in IRS Publication 523.Regarding prorating the exclusion, unfortunately, there's no provision in the tax code for prorating the exclusion based on partial years of ownership or residence.