@Sean Yang Regarding audits, it depends on the type of audit it is.

They are a custodian, charge a flat with no fees, and provide free audit protection.

Does it represent you in Tax Court if audited? 

Please share your thoughts We have to go through an SEC audit so we have multiple categories forced upon us.

I read someone ask if there is an impartial book to educate the “ average Joe “ on THE COMPLETE DST UNBIASED STORY ????

DIY online cost segs that are <$1k are being tossed out in audit like yesterday's garbage lately. 

This ensures you’re protected in case of an audit or any legal questions.4.Consult a Real Estate Attorney•This step is critical!

Worth using, but also worth dedicating some time to qualify the right one to work with (I work with a Bigger Pockets preferred lender, so I am not impartial!)

Don't want to pay tax on selling the rentals I unfortunately don't think they actually want to utilize the 121 to sell their existing primary and then potentially buy another one-it sounds like the goal is to ultimately continue owing that initial home which I think makes this whole plan 5x more likely to be torn apart under audit because they're trying to end up with the same property they started with.  

This is a very important log but only to be used if asked (i.e. if audited).