You CAN avoid the capital gains tax at time of sale if you exceed the $250,000/$500,000 exclusion.  The process is IRS approved and also allows the funds to be passed on to your heirs TAX FREE.  The concept involves converting your cash to an income stream, however you CAN also pocket any cash you need when you sell and shelter the rest until you need the income.  Until then, you may invest it in whatever you like. Contact me for more information, including IRS rulings and Wall Street Journal report.  I have an on staff attorney and who can advise and implement a plan to suit your needs.