We have an offer to sell our park and carry a note. Our goal is to defer paying capital gain tax by eventually moving the equity into another property using a 1031 exchange. There are several discussions (online; not here on the forum) about how seller financing can be used in conjunction with a 1031 exchange. However all discussions/descriptions seem complicated. Does anyone have experience with this situation? If so, can you (in simple terms) explain how an owner can sell their park, carry a note, and still defer tax on the gain.