After I resolved that claim the law  Seveney: @Peter WaltherIt’s gotten quirky - like in GA if they don’t pay for so many years then it’s wiped (had that happen but thankfully we got them to mod and reinstate the SOL).  

Depends how professional the current PMC will be about the transistion.First, have client get all leases.Then rent ledgers.Make sure you get a copy of their current management contract, so you understand the Termination requirements - you don't want to break any state agency laws and have the curent PMC file anything against you.Make sure the client follows the Termination requirements BEFORE you take over.Suggest the owner emails their Termination notice to current PMC and copies you on the email.

I don't think it is new, the law passed in 2019. 

Tax laws are constantly evolving, and staying up-to-date is crucial for businesses and individuals alike.

Can anyone recommend a CPA who is well versed in Real Estate tax law in Massachusetts?

To me it doesn't make sense but when it comes to codes and locally specific laws, there are lots that surprise me.  

After hearing what my relative did, there's another chapter to the story, trading cash flow for appreciation, acquire more properties, due to limitations of the recent tax laws.

My real estate agent, who has a long prior career history in construction, seems to be happy with both the properties and has inspected them in detail and also been under the crawl space noting new plumbing, electrical and foundation sister-in-law beams too.As mentioned it is looking very likely the current buyer will not meet the closing deadline at which point I am next in line and have got price agreed with the back up after a few phone calls today. 

Most of these duplexes were purpose built by German immigrants in the 1920s with the idea to rent out upstairs for extra income.

I’m a firm believer in that before one masters any creative or wealth building strategy in real estate investing, they need to master three things; (1) real estate PRINCIPLES, (2) real estate LAW, (3) real estate FINANCE.