Contact a CPA for definitive information, I know a few locally, would be happy to pass along the information to reach them. Great question. Wouldn't that be great if you could live for 2/5 and roll over the home in the 5th year? You should also consider a 1031 exchange and a self-directed IRA.
(RA) MBA, e-PRO, REALTORÂ®
East Oahu Realty