5) Do you wish to defer capital gains tax for the rest of your life or is it acceptable to spread the burden over the rest of your life?

A 1031-TIC structure and a CRT both give you the ability to defer capital gains tax for the rest of your life. A PAT spreads the tax burden out over the course of the payments you receive from it.

These are just some of the things you will want to consider when thinking about your options for deferring capital gains tax. There are many other things to bear in mind, and I can gladly walk anyone who's interested through all the options and considerations.