Now the tenants gets an attorney and sues for medical issues on May 20, etc.

I'm not quitting my day job, and we have family health insurance coverage through my employer, but we still have fairly high out-of-pocket medical expenses, so I am leaning toward setting up a Section 105 Health Reimbursement Arrangement (HRA) in our LLC to cover out-of-pocket medical expenses with pre-tax dollars.  

You can take them to Small Claims court but they more than likely have a lot of medical bills and other debt already and are basically noncollectable.  

I have been following BP about 18 months while I medically recover.  

She won't specify what the disability is, though she says she can provide documentation from a medical provider, and it is mental health related.

I am negotiating a lease with a physician for my medical office building.

For example, my wife is in the medical field and really enjoys what she does, and trusts me to make the majority of the financial and investment decisions.

Hi @Rich HupperTo answer your original question, you can convert to an S-Corp and possibly backdate the effective date to avoid SE tax.To save even more on tax you can employ other strategies such has hiring kids, augusta loophole, revenue stream separation, section 105 medical expenses reimbursement, etc....There are a lot of possibilities to save.

They are "medical equipment", for lack of a better phrase.Or perhaps, outside of the cats, she is just not the best and/or first application you have received anyway.If she is able to prove they are all ESAs and you do rent to her, just because you can't charge her an additional security deposit, doesn't mean she isn't responsible for any extra damages her ESAs cause. 

@Julie Rolfe existing home sales and new construction are on fire here and the rentalMarkets about to get better due to a new Advent health Mega hospital going in and University of North Florida medical training facility for respiratory therapist opening.