If you completed your 1031 and put the property in a single-member disregarded LLC, meaning that the LLC has one member and does not file its own tax return.

My handy AI Chat says "Gross negligence refers to an act showing a severe and reckless disregard for the lives or safety of another person.

Using the LLC’s EIN is also problematic if the LLC is disregarded, because it doesn’t reflect the proper taxpayer.Generally, the approach many tax professionals recommend is to apply for an EIN for the IRA trust and use that EIN on Form W-9, listing the IRA as the payee.

If I am able to get a new mortgage under my LLC (disregarded entity) to pay back the HELOC, would the interest paid under this new loan deductible?

If you're in a community property state, a single-member LLC owned jointly by spouses can be treated as a disregarded entity, simplifying taxes.

Fannie/Freddie have provisions for contingent liabilities that allow lenders to disregard debts that are the primary responsibility of other parties after the other party has paid the debt in question for 12 consecutive months.

It helps to prove to those that this is a contract and disregards relationships. 

Transferring a property you own outright into an LLC generally doesn’t trigger tax consequences, especially if it’s a disregarded entity or you’re simply moving it to an entity you fully own.

From a federal tax perspective, a single-member LLC is disregarded (everything still flows to your 1040), and a multi-member LLC files a partnership return (Form 1065).

They believed the most inept analysis and disregarded competent analysis5.