Germain lists this type of transfer under it’s exemptions (d), “a lender may not exercise its option pursuant to a due-on-sale clause upon… (8) a transfer into an inter vivos trust in which the borrower is and remains a beneficiary and which does not relate to a transfer of rights of occupancy in the property…” This is stating that this type of transfer is exempted from the Due on Sale Clause.

However, if you need to sell due to job transfer, or other acceptable reasons, there is an exemption where you can still get the exemption.  

Rental real estate is exempt from WA B&O tax.

IRS rules on death taxes are based on year of death, so this means things like exemptions aren't known exactly when planning.

Interestingly, there is an exemption for commercial brokers and salespeople under certain conditions:http://codes.ohio.gov/orc/4735.022

The other thing to remember about Dodd-Frank is if you are married, you can structure things so that between you and your spouse you could do at least 10 owner occupied loans each year and still be exempt.

All profits and income (including rental income if you buy rental property from your IRA) are tax exempt or tax deferred, depending on which type of self-directed IRA you have (Roth or standard).

A good attorney that is familiar with exemptions in your state should be able to help.

Phase out of personal exemptions and itemized deductions (PEP and PEASE) §§68 and 151(d)—the phaseouts (reductions) of personal exemptions and itemized deductions are permanently repealed for taxpayers with AGI over $250,000 ($275,000 HOH, $300,000 MFJ, $150,000 MFS).

Their SEC exemption claims they may raise up to $40 Million.