Here’s a simplified breakdown:Lease Agreement: Since your buddy signed a 12-month lease in July '24, he is legally protected until the end of the lease term unless the lease has specific clauses allowing early termination under certain conditions.No New Lease Signed: Since no new lease was signed for the new home and no formal agreement was made, the original lease terms for the townhouse still apply.Landlord’s Request: If the landlord wants to break the lease or has changed their mind about the swap, they would typically need a valid reason, like a breach of lease terms, or might need to negotiate an agreement with your buddy (buy out)Legal Advice: Your buddy might consider consulting a local attorney or legal aid service for advice on his specific situation.

A business or some estate planning attorneys may be able to assist you.CPAs tend to be best for consulting with the tax and numerical implications as to how it can affect your bottom line, and consulting as to the structure and right type of entity for you. 

@Joseph Agins you will have to consult with the lender but on its face it does seem like any amount accelerated down would trigger the penalty.

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

I'm happy to pay someone's consult fee if they can help me towards refinancing to a better rate that helps me cash flow on both properties.

Your success will be aided by utilizing local knowledge, assembling a solid team, and keeping up with laws and market trends. consultation with experts in both nations, such as tax consultants and real estate attorneys,

Again, everything must be at fair market value, and all documentation should be meticulous to withstand IRS scrutiny.It sounds like you’re on the right track, but it may be beneficial to consult with a CPA or tax attorney familiar with real estate and LLC structures to fine-tune your plan and ensure you're maximizing benefits while minimizing risks.Good luck with your investments!

You should probably engage an entitlement consultant who knows that area, the politics, etc.

It’s a good idea to consult with a cross-border tax specialist who can give you specific advice based on your situation.Financing: Financing can be a bit more challenging as a foreign investor.

Explore loan programs with lenient requirements and consult a mortgage broker for guidance.Good luck!