I will be in contact with me RE Attorney this week to draw up a contract.

Accounting is not just merely crunching numbers, it is the language of business.

Some are mere over-contributions.Again, I understand why, as a matter of policy & preference, you might advise the layman that a benefit either way is a bad idea. 

Technology merely makes it so a real estate agent can be more efficient and more successful.   

All 50 states have language written into their state statutes that require insurance companies to make loans to their policy holders secured by the cash value of those policies. 

Some of this is foreign money that is being parked here -not for appreciation but merely for safety. 

You're not always merely interviewing PMs, but more importantly you're building a relationship. 

You can tie multiple properties and activities together to meet this test, but that alone won't necessarily allow you to turn passive losses into active, it merely changes the presumption that they are passive2nd bar:  You have to show you are actively engaged in rental activity/property management for at least 500 hours in the year.

On the state side, in New York the law states that the following is exempt from transfer taxes: "a deed that effects a mere change of identity or form of ownership or organization but only to the extent that the beneficial ownership remains the same." 

The way I see it, many of those acquaintances who I talk to are merely 'interested', but they have not yet made the leap to 'committed'.