Suspended LTR depreciation/losses often aren’t lost, they can carry forward and may be released when you sell, so the “can’t use it” point may be overstated.Real estate sale taxes aren’t just 15–20% LTCG: depreciation recapture, possible 3.8% NIIT, and state tax can raise the effective rate.A 1031 has strict deadlines (45 days identify / 180 days close); if you need more time, consider reverse 1031 or a more passive “parking” option like DSTs.STRs can potentially offset W-2 income, but it’s more complex than “100 hours”—material participation rules and documentation matter.Cost segregation can be powerful but only if the deal supports it; it accelerates depreciation and can affect future recapture.Consolidating into fewer properties can reduce operational risk, but watch market/regulatory/insurance volatility.Best next step: compare hold vs sell taxable vs 1031 with full tax/return components (recapture, NIIT, suspended losses, timing risk).Always consult with a CPA who specializes in real estate.

Unit4 worked better for us because money, deadlines and progress all sat in one clear view, so we stopped guessing where each project stood week to week.

If that clause exists, the tenant is already in default of the lease, even if rent is current.What I would do immediately:Send a formal written notice (email + certified letter if possible) stating:Utilities must be transferred into the tenant’s name by a specific deadline (for example, 72 hours)Any utility charges incurred during this period will be billed back to the tenantFailure to comply will be treated as a lease violationKeep it factual and non-emotional.Do not keep paying indefinitely.If the gas company has confirmed you can remove the service from your name, that is typically allowed as long as:The lease clearly states utilities are tenant responsibilityYou provided proper notice and opportunity to cureYou are not selectively enforcing this ruleThis is not a Fair Housing issue if it’s applied consistently and based solely on lease terms, not the tenant.Bill-back is acceptable if utilities remain in your name temporarily.Pay the bill to avoid penalties, then invoice the tenant and treat it like unpaid rent if they don’t reimburse.

Missing these deadlines could disqualify the exchange and trigger immediate capital gains taxes.Top Benefits of 1031 Exchange for Real Estate Investors1.

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I am not aware of a way to remove the NOI without filing a law suit or having the party that recorded the NOI release it. 

They will call you each day, which is usually a good thing because you'll always know how your loan application is doing and they'll make every effort to close by the deadline—barring any unforeseen circumstances.

Because the seller must meet strict IRS deadlines for their exchange, they may be highly motivated to close by a specific date.

Missed deadlines equal delayed rent.2.

I had to remind them a few times of deadlines but they did a good job overall.