Work with your Ira administrator who can help you find the right people/companies and/or process. 

A service dog is much, much different than an emotional support animal.Tenantresourcecenter: "Landlords can only deny the service animal or emotional support animal if: the tenant is not disabled or does not have a disability-related needthe tenant fails to provide requested documentation allowed by this lawthere is undue financial or administrative burden or would fundamentally change the services providedthe specific animal “poses a direct threat to a person's health or safety” that cannot be reduced or eliminated by another accommodationthe specific animal would cause substantial physical damage to the property that can’t be reduced or eliminated by another accommodation.

Between the taxes, poor building administration, heavily tenant-skewed laws, low influx of new residents, high supply and plenty of other avoidable and absurd issues, you will never have a piece of mind.

This probably means s/he will have a team of administrative support.

Maybe also the turnover in administration, given your location?

Either way they would need to do an Intestate (having a will) Summary Administration.  

@Carl FischerWhile your scenario certainly has less tax administrative burden and overhead, tax treatment will ultimately follow what the OP and his mother originally agreed to and intended."

Go to your local SBA (Small Business Administration) and see what programs they have to offer. 

When I moved to the U.S, I worked in education administration, contract law, and management consulting prior to finding that my aptitude lies in  Real Estate where I am able to utilize my training and education, and combine it with my passion for homes.

In the Solo 401k, all returns go to the plan and your role needs to be kept at arm's length and administrative in nature.