We are in the process of closing on a few commercial RE sales. There will be a seven figure profit. We earn our income from properties, so what to do with the cash. While it is our longterm goal to go back into similar properties, we will go ahead and set up the proceeds for a 1031 exchange. However, with the current BOOM in the RE market, we seriously doubt if we will find anything that we can buy and increase the value with our skills. So we have resigned ourselves to the fact, we will probably just pay the tax, since the CG tax laws have been relaxed. We will keep the "net" available for future property acquisition when things get "real" again. (May take a year or more.) Now the question: What to do with the tax money owed, but not payable until April 2006. We want a return, but cd's suck right now. Obviously, with the tax money, we can't take much risk. We will take a little bit more risk with the net proceeds. Any ideas?