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.

If not, it's generally worth having the advice and expertise of someone versed in offers/transactions to help prevent mistakes that could cost you a lot more than that. 

Disclaimer: While I’m an attorney licensed to practice in PA, I’m not your attorney.

Looking forward to learning from your expertise and connecting!

Essentially, you will be paying a PM to save you time as well as for their expertise.

Would it be bad practice for a few individuals 3-4 to pool money together to start investing in small multi family places 4plex or smaller?  

Quote from @Jared Galde: Just joining BP but this is my area of expertise, we manage 50 properties (own 43 of those) for sober living specifically.

A bit about me:I've been a practicing architect for 15 years, mainly in commercial architecture. 

I trust Robert's expertise going forward but at this point, the proof is in the pudding. 

Looking for investor best practices.