In addition, real estate is already tax advantaged, so you’re losing the tax advantages of owning real estate.Personally, I think real estate notes are better suited for self directed IRAs personally because you can get decent returns and notes not held in IRA is not tax advantaged. 

If they passed away, stepped up basis,  multiple properties then a landlord- getting old they will want to sell- their kids won’t want them, etc etc.  

Woman #1 was the mother of his two children, though they split five years ago (but during covid she and the two kids were living with him and woman #2...).

Proc. 2018-58, 2018-50 IRB 990 (Dec. 10, 2018), that are due to be performed on or after Oct. 5, 2024, and before May 1, 2025, are granted additional time to file through May 1, 2025." the 45 day identification deadline is extended because Rev.

Examining “risk” we see two different additional risks.  

I know that @John Underwood for example provides TV in addition to streaming at some of his places.

Without seeing your lease, if the lease says that 'charges are due as additional rent' the charges may fall into housing delinquency law.

Also, I'd lease out the other bedrooms for additional income as well as practice screening, leasing, and interpersonal comms.  

That way you can still get an additional discount, you have them do the work so no liabilities, and you shouldn't have to worry about those fees.

There are also additional costs of operating and maintaining an LLC, like separate bank accounts, annual report filings, tax filings, etc.2.