Especially for MTR, I want to establish relationships with these companies to lock down my niche.

This is true even if you set up a business and establish a track record. 

Tech companies are continuously moving here and establishing a footprint in Columbus as well.

They're very well established so I feel pretty comfortable with the sponsor and their track record.

I also believe the income used for purposes of establishing my short terms gain tax rate is calculated as my income + the capital gains amount (also deemed to be income), which will push me up into another tax bracket.C.

Established developers with a history of successful projects are generally safer bets. 

We are seeking to establish an estate plan to transfer these mortgages to Trusts without forfeiting tax benefits or triggering due on sale clauses.

Hi all,I recently posted about this topic and unfortunately did not receive any responses.I have recently established my land acquisition business with the goal to purchase parcels of land, either within data center opportunity zones or areas with the potential to allow for data center development, rezone the property with submitted plans, then sell to developers ‘shovel-ready’ within the various jurisdictions of the Commonwealth of Virginia.I understand there are multiple mechanisms that come into play including obtaining financing (partnering with an experienced investor), utilizing land-use attorneys, land surveying and engineering firms, appraisers, as well as approval from local planning commissions, board of supervisors, etc.Would there be any investors who are currently active in this niche?

Good contractors are tough to find, so this is the perfect platform to establish credibility among the investor community. 

Otherwise, you are just gambling that the bank will not call the loan if/when they discover you have left the property (which probably states it will be owner occupied in your loan, if it's a primary) and are no longer making payments.