Depending on how the property has been used, you may be able to restructure the entity before selling, or unwind the S Corp ownership in a tax efficient way.

Hold and restructure in a way that meaningfully improves cash flow?

Lost money doesn’t always mean disaster if you restructure smart.

Therefore - commodities are still undervalued.If anyone doubts the intentional and continued decline of the USD I encourage them to read Miran's: A User's Guide to Restructuring the Global Trading System. 

I’ve been talking with a lot of high net worth investors lately — people with mature portfolios, strong cash flow, and properties that consistently throw off profit.And I keep hearing the same thing:“I don’t really need to qualify for Real Estate Professional Status anymore.”I get why it feels that way.When your portfolio is stable and profitable, REPS can seem like something you needed early on — not now.But here’s the part that often gets overlookedEven at higher income levels, continuing to qualify for REPS can still unlock meaningful benefits.Things like:Ongoing use of depreciation and cost segregation to offset incomeMore flexibility around losses in growth or transition yearsBetter positioning when you restructure, sell, or reposition assetsOptionality — which matters more the larger your portfolio getsI’ve seen investors assume REPS no longer matters…only to realize later they gave up leverage they didn’t need to lose.As we close out 2025, this is a great time to step back and ask:Does my current structure still serve where my portfolio is today — and where it’s going next?

Exit & Resolution PlanningStress tests also consider what options exist if conditions deteriorate — such as restructuring, foreclosure, or selling collateral — and how long and costly those paths might be.How It’s Used in PracticeImportantly, there isn’t a single “official” or universally standardized stress-testing method required for real estate note deals.

Most likely, it’s a mix.What this means for housing and rentalsWhen job growth is slow but positive and unemployment remains relatively low, housing demand doesn’t disappear—it fragments.In environments like this, we tend to see:more roommates and delayed household formationstronger demand for affordable rentals and entry-level housingfewer impulsive buyers, but more intentional onesdemand shifting toward manufacturing, logistics, infrastructure, healthcare, and industrial-adjacent employment rather than pure office rolesThat context explains many of the business and investment moves we’ve seen across the region.Corporate and industrial shifts shaping demandBrown-FormanBrown-Forman announced restructuring, closed its Louisville cooperage, and sold the 16-acre MacLean Avenue site after decades of barrel production.

Investors typically rely on: Private capital, Local private lenders who offer small-balance short-term notes, Or restructuring their primary refinance to free up capital sooner. 

I’ve also found it helpful that the system connects directly to debit cards and automates expense categorization, so you don’t have to manually track every charge.As for Series LLCs — they can simplify ownership structure, but the best setup really depends on your state and insurance strategy, so it’s worth talking with a local real estate attorney or CPA before restructuring.

I’m seeing more landlords restructuring debt to improve monthly performance — especially on older loans.