I earn 4% for a 6 month term and every 30 days one matures and I roll it over (usually adding additional reserves). 

From what I understand, the annual gift tax excludes $18K per person (2025 limit), and anything above that either gets reported against her lifetime estate/gift exemption or requires some additional planning.I’m trying to figure out the most tax-efficient and practical strategy here.

These would be added to 'Additional Photos' in the listing. 

Each tenant equates to additional work.  

For additional context, both tenants are up-to-date on rent and at or near market rate. 

I take this as 70% ARV and an additional 30K off the list price right?

Additionally, OTC deals might provide access to properties that others have overlooked, potentially increasing your returns.

In PA, this also has additional costs in addition to the 2x transfer tax, costing apx. 10k by the done everything is said and done.

It appears this company has not handled it well allowed this to get out into SM and from what I can see has done irreparable harm to its reputation. 

And, if prices of existing homes rise faster than inflation, you can acquire additional properties with minimal additional cash from savings using cash-out refinancing.Income reliability - Tenants pay rent, not properties.