Capital Gain apply if

[Hai Loc]

Would this be considered a sale with capital gains implications ? I exchange/collateralize my income property at current market value for cash to another company called ABC Terms.. ABC owns title of the property. Under the operating agreement of ABC I will be asset manager owning 50% cash flow and tiered getting less cash flow year after year. There will be a clause were I have up to 5 years to buy back the property at the cost of collateral cash I recieved on day 1.. After the 5 years expire I have no chance of buying the property back but am capped at 20% being the asset manager. I have all the intention to pay back the cash and retrieve my property again. You might think if the market changes at around the 4 year mark that one of us will be at a disadvantage. It appears I have more control over that but that's the risk ABC will take.. Also ABC lending me the money with a lean on the property will not work. There are reasons for that which I won't bother going to.. I will use numbers but on a smaller scale. I paid $48 and now will collateralize for $120.. Thanks in advance for reading.