There are exchanging out and will make 1 million plus from the sale.

In order to roll over ANY of the gain you would have had to use a Qualified Intermediary such as @Bill Exeter for a 1031 exchange.

Originally posted by @Mike Herbon: If the property is really a good deal then I recommend the following:Ask the seller for an extension;  even consider putting up more of a deposit yourself in exchange for delaying the closingExpand where you market the property.  

As a investment broker, you need to develop specialized knowledge and serve your clients in real estate investing, taxation, depreciation, property management, financing, and exchanging.  

Most tenants will sign away the SD in exchange for reduced future liability.

She held the note in exchange for us paying more than we should have for the house.

I need to replace a 25 year old furnace with a bad heat exchanger.

It refers to getting a property under contract to purchase, and then assigning your contractual rights to another party, via a contract assignment, in exchange for some consideration (an "assignment fee").  

All contracts in RE must show that payment is made for the financial consideration, that can be measured, given in exchange for payment. 

Beware that there are a lot of scammers since they promise citizenship in exchange for the investment.