When she passes the asset that was purchased as part of the 1031 would then be liquidated and distributed to heirs with no taxes The goal is to get her the cash she needs from her asset without paying any/minimal capital gains.  

What about tax issues for Canadians?

However, I am unsure as to what the best type of entity would be to set that up (from a personal liability and tax liability stand point).I've been investing in real estate locally in the U.S. for over 10 years, but this is something new for me. 

I found this other group called Certified Tax Coach (https://www.certifiedtaxcoach.com/) that help with tax strategies and tax savings. 

Recognize the obligations that accompany property ownership.Before making a decision, it might be helpful to consult with a financial advisor or a real estate professional.

The only thing is my property taxes go up with no limit with the increase in property values, 17% the last assessment.

Additionally, with it being tax return time, folks have money to execute.  

There's nothing wrong with that though if that's what you're after, because there are some amazingly beautiful properties on those lakes, but you pay the tax premium for it too.

He has been wonderful in helping me grow and change my tax strategies as my business has grown.

Number of sold are up about 12.5%Today's RatesLooking Ahead:As we head into the Spring market, I predict more buyers will begin entering the market, especially once tax season is over with come April.