Barring extreme situations or strategies such as divorce or family situations, it is now next to impossible for a couple or individual to own HDB plus private without paying ABSD.
A few possibilities remain such as buy a resale under 1 name and wait for 5 year TOP to buy another.
Another possibility is to sell HDB to buy two private, or a private under 1 name and another private some years later under another name.
Still another is to aim for ABSD remission but work with percentage of shares in new property.
If want, better hurry cos I know those who refused my advice earlier going for some of these. Sooner or later, loopholes will also disappear.
The three laws of Kelonguni:
Where there is kelong, there is guni.
No kelong no guni.
More kelong = more guni.