@Gayle Eisner  in a rent control area , raise your rent the max every year or you will fall behind. 

An asset offering tax-deferred growth and tax-free distributions is a big deal, especially if you have phased out of a roth due to income limits.Flexibility in both funding & design - I think where the rest of the confusion, and subsequent analysis of Whole life falls short is that most people examine traditional pay to age 100 policies overtime.

Besides I bet this guarantee is for a limited time (it's often for one year only), whereby the profit the developer makes on the sale of the properties is much bigger than the potential loss he would incur should the occupancy fall short of the promised percentage.

Again, everything rises and falls on ethics and transparency.

ETFs can fall to zero...or even lose 20-30% in a day. 

They will find out that you owe nothing on your rental and fake a fall (or ?)

Chances are you'll want to refi in a few years anyway once rates fall.

The detailed cost segregation study report can help businesses more effectively manage their assets.If assets don’t fall into one of the examples above, there are options such as a 1031 exchange, gifting them through a trust or other advanced tax strategies to avoid depreciation recapture.

Those tend to fall apart more easily or lead to a difficult escrow process.

Don't fall in love with your own reno.