How to Defer Capital Gains Taxes?

If you're going to skip an entity, certainly considerit at least using a living trust. A ca segregation analysis is separating personal property from real property. The tax law changed under the trump administration, making it so that five year accelerated depreciation could all be taken in the first year. If we don't reinvest, is there enough deprecation to cover tax liability, so that we don't have to pay capital gains?