Since no transaction occurred and she is still the beneficiary and owner of the LLC, would the cost basis be maintained?

Looked at tax assessor roles, verified date of sale matches your documents and transaction amounts fit? 

For on market deals, explain to listing agents that they would still get paid for the transaction out of your down payment to the buyer.

@Justin Hales If your rental has appreciated, selling could provide capital for new investments, but factor in transaction costs and taxes.

You'll want to get a business bank account for the LLC.Do your best to keep personal and LLC transactions separate, document any funds transfers between you and the LLC.Your Trust should own the LLC, but you will be the LLC manager.

This strategy can be effective in real estate investment to build an extensive portfolio without paying taxes on every transaction.

follow up on my transaction.. 

I’ve gone on to do over 450 transactions since then.

I would hire a local closing attorney to take a look at your transaction and guide you from this point forward.

I fear the timing may be an issue with the large transaction volumes, and money in money out scenario.Any advice regarding the best accounts for SPE LLCs used to invest in and hold real estate would be greatly appreciated.