Quote from @Damein White: So my property is at the edge of a city limits  3 house to the right starts a new city and my appraiser said i can only use comps in my city limits i can’t go out of my city limits has anyone else experience this or have information on if that is correct  Yes or they could potentially establish a value that would determine the difference in the cities but that's really difficult to compute.

It's essential to evaluate coverage options carefully and consider consulting with a financial advisor specializing in real estate investments for strategic insights.

This needs to be discussed with her tax advisor.

This would include local resources with other builder connections should you want to consider switching builders, local property managers to assist with leasing of the home, local brokers to assist with selling of the home once completed or that can stop by to check on progress of the build, local insurance providers, lenders, CPAs, RE Attorney's, tax advisors, etc.

At minimum, I would try to establish rapport with one handyperson so you have someone on call for when things go wrong. 

Like many (most) businesses it requires an investment of capital; money expenditure for ongoing marketing; management of operating, marketing and professional personnel; keeping accounting records and filing tax returns; established sales practices; constant monitoring of goals, budgets, and productivity; establishment and implementation of operational systems; and providing customer service.  

However, PS is more established and we are focusing on 4/2 SFH (no land lease and under city caps). 

Talk to your tax advisor about correct entity planning.

@John N Cook any insights into how the C-corp valuation is established in order to justify the stock purchase via the ROBS 401k account, assuming the c-corp has no assets or revenue on the books - how does one justify the investment in an audit?

This is another area where a professional advisor can be invaluable.Withholding Tax: Be aware of the FIRPTA (Foreign Investment in Real Property Tax Act) withholding requirements when you sell the property.