In 1997 I opened a business with real estate. With advise of counsel I put it all in a Sub-S corp. Now I want to retire and sell the business but keep the real estate to lease. For legal reasons the Business must stay in the S-corp name. How do I get the real estate out without paying capital gains? That is 60,000 to 100,000 and it is not really being sold, I just want it in another name so I can sell the corp without it.