I find myself in the very rare circumstance of agreeing with him. 

This looks like it can qualify for section 121 unforeseen circumstances that  IRS recognizes.I am sure all this is documented and you will have easy time defending it as well. 

The following may be true depending on the circumstances: From the custodian's perspective, an investment was made into a private placement, providing your IRA with ownership interest in an LLC.

Thus, the Department believes that in appropriate circumstances, owners and managers may develop and implement reasonable occupancy requirements based on factors such as the number and size of sleeping areas or bedrooms and the overall size of the dwelling unit.

That worked in the jurisdiction and the circumstance in my situation.

Even if you have to sell before the 2-year mark as required by sec 121 rules because of health, work, or some unforeseen circumstances, you might still able to avoid tax.

Below is a link to dogs some Insurance Companies will not insure for: https://tinyurl.com/ya4jg5kp .Below is the Verbiage I use in the Lease Application Package:The following Breeds of Dogs are considered Dangerous and will NOT BE ACCEPTED under any circumstances.

we'd need more detail...would only be assuming the circumstances by responding...What is the situation? 

Lots of options as to how to make that happen but they really depend on his circumstances and motivation so I won't go into all of them here.

Your circumstances may prevent you for going where the action is but if you have no family obligations always be able to move to where that economy helps y'all.Good luck to both of you!