A client is entering into a shared equity agreement with a company called Hometap.   Hometap is buying a 10% share of clients primary residence.  They pay client upfront and then collect 10% of proceeds when client sells home.  There are no loan or interest payments made by client.  It sounds to me like a cap gain on the sale of 10% of the home with basis prorated to 10%.   Does this sound right to anyone?  Also, do you think I can take 10% of the primary residence exclusion since they would qualify for it if this were were a normal sale?   I've never seen this before so thanks for any help.