I am debating whether or not to lump 3 or 4 parks together and market them as a portfolio sale. I get the impression from attending some of the shows and talking with brokers that I might get a better cap rate by selling them as a group. Each park is around 100 spaces, so it would be between 450 and 500 pads. Of course I have to weigh the tax consequences of having all that capital gain in the same year vs selling off one park per year. Any thoughts on the portfolio idea (or the tax issue as well).