But 121 is gone and cannot be restored once the home is placed inside an S-corp or partnership.So no, the 121 exclusion is no longer available and transferring the deed back won’t fix it.

Together we can all restore what's been distant in our lands..

Treasuries sold off sharply Monday, with 10-year yields climbing to 4.15% as investors rotated out of safe havens and priced in restored fiscal clarity.

A reasonable modification refers to a physical change made to a rental unit or common area that allows a person with a disability to fully use and enjoy the premises.Examples of Reasonable Modifications:Installing a ramp or grab bars in a bathroom.Lowering countertops, peepholes, or light switches for wheelchair access.Widening doorways or removing carpet for mobility devices.Adding visual doorbells or smoke alarms for tenants who are hearing-impaired.Landlord Responsibility:The landlord must allow the modification if it’s reasonable and necessary.For federally funded housing (like HUD or Tax Credit properties), the landlord is usually responsible for the cost of the modification.For private or market-rate housing, the landlord may require the tenant to pay for the modification and restore the unit to its original condition upon move-out (if the change affects future marketability).The landlord can ask for plans and proof that the work will be done safely and professionally.Tenant Responsibility:The tenant is responsible for paying for and arranging the modification (unless the property receives federal assistance).The tenant must obtain the landlord’s approval before work begins.The tenant may be asked to restore the unit when vacating, depending on state or local law.Best Practices for LandlordsRespond to all accommodation or modification requests in writing and in a timely manner.Keep a Reasonable Accommodation/Modification Request Log for compliance records.Train leasing staff and maintenance teams on Fair Housing requirements.Post a notice or add a clause in your lease about Fair Housing rights for transparency.Final ThoughtsReasonable accommodations and modifications are not “special treatment” — they are legal rights designed to ensure equal access to housing.

I would consider making the ability to restore the basement to a full house if you ever sold it. 

Refinance one of the first 2 properties to a Conventional loan, and apply for ONE TIME restoration of your VA entitlement, so that you can use it again.

For bigger issues like fire/flood, it helps to have a short vendor list already lined up (plumber, electrician, restoration company) so whoever takes the call can dispatch right away.

The 2025 Law Just Made STRs Even More AttractiveThe 2025 Beautiful Bill permanently restored 100% bonus depreciation for qualifying property purchased after January 19, 2025, and kept the 20% QBI deduction for pass-through businesses like active Airbnbs.So, if your STR qualifies as a business, you can:Write off furniture, décor, and appliances right awayTake 20% off your qualified incomeCombine depreciation and deductions to potentially eliminate most taxable income altogetherThe Bottom LineRunning an Airbnb or short-term rental isn’t just about bookings — it’s about strategy.If you treat it like a real business, document your time, and use the right tax structure, you can: Accelerate your deductions Offset your W-2 or active income Build long-term wealth fasterThe difference between an average host and a tax-smart investor can literally be tens of thousands of dollars per year.Your Turn:Are you currently running an Airbnb or planning to start one in 2025?

Hi There, I'm Jenn, I come from a remodeling background and have managed everything from insurance restorations to luxury home projects.

Yesterday Brian Nelson confirmed that he is returning the control over 18 DSTs in Crew current portfolio and will be taking care of them trying to preserve our capital (value of the properties) and restore the distributions.