Taxes going up is exactly why we advised clients to forgo the 1031, pay your gains at the low rate, and have the left over free of any restrictions, AND get that debt repaid and off your back!

There is a big mantra about how people borrowed too much, etc…however, the exchange rules MANDADED/FORCED you to replace your debt with an equal (or greater) amount which prevented you from every paying it down but taking on larger and larger amounts of debt.