1031 exchange process

[Tyler Ford]

Hello all - 

Here is my plan. 

- Sell property A and roll proceeds into a 1031

- Buy property B

- Rent property B for two years 

- Owner move in into property B after two years

- Live in property B for at least 8 years

- Potentially sell property B using the 121 exclusion

Here is my question. If we sell property B after 10 years or so does the original capital gains + depreciation recapture on property A have to be paid at that point? Just unclear on this. If you can provide insight I'd appreciate it. Many thanks!

Tyler