Don't want to pay tax on selling the rentals I unfortunately don't think they actually want to utilize the 121 to sell their existing primary and then potentially buy another one-it sounds like the goal is to ultimately continue owing that initial home which I think makes this whole plan 5x more likely to be torn apart under audit because they're trying to end up with the same property they started with.  

Go to GET STARTED > EVENTS AND MEETUPS at the top of your screen.

Start with VRBO and Airbnb and use their iCal function to sync calendars. 

There are still a lot of deals that are anywhere from 120-180k and multifamily typically starts around 200-250k.

If the rental lease started 1/1/2025 it's likely it was technically in service in 2024. 

.- They often get sold Class C or D properties while using Class A assumptions - then wonder why they are losing money.Here's some copy & paste info that you hopefully find helpful:-----------------------------------------------------------------------------------------Recommend you first figure out the property Class you want to invest in, THEN figure out the corresponding location to invest in.Property Class will typically dictate the Class of tenant you get, which greatly IMPACTS rental income stability and property maintenance/damage by tenants.If you apply Class A assumptions to a Class B or C purchase, your expectations won’t be met and it may be a financial disaster.If you buy/renovate a property in Class D area to Class A standards, what quality of tenant will you get?

And Point of Sale, don't even get me started on that Communist BS. 

I would say that is not a great way to start.

Go to GET STARTED > EVENTS AND MEETUPS at the top of your screen.

The BiggerPockets forum is a great place to start.