So all of the gain and depreciation recapture are initially still tax deferred.However, like Joe said, the down side is later when sold  you lose the 1031 option. the client will pay tax on all gain and depreciation recaptured from before the 1031 also. 

I have had several cases where I finally got cops or government officials to only do their job after being very loud to the newspapers, but it does work.  

Low property taxes (1.1%) and not a lot natural disasters as well.

If you live in it for two years, you should be able to sell tax free up to 250k if you're single.

The sellers you are dealing with in these situations don't deal with prorating Taxes, or any other kind of prorations, that is what an escrow agent does. 

Be sure to hold a hefty reserve to handle on-going maintenance, capex, taxes, and insurance.

Add another $300 or so for taxes and insurance and you're at $2465 PITI. 

Yes, on hold again as of 12/26, and you can always check the official government site itself:https://fincen.gov/boi

Then rent the bigger home out using a property manager, allowing her to possibly cash flow and maintain that asset and let it continue to grow in value.Encourage her to consult with a CPA or tax attorney to explore the best strategy tailored to her situation.

I'm in the market for entity config and tax planning/prep.