I assume that a group of MHs can be exchanged into another group of MHs since they are like kind properties. What about exchanging the gain on a park into a group of MHs? IRS says personal property and real property are not like kind, but in this case are the MHs considered personal property? They are depreciated as residential 27.5 years so I’m thinking it might be okay to do a tax deferred exchang from the sale of your park into a portfolio of MHs. Any experience or opinions?