And in the same complex later built units had individual heat pumps and hot water heaters which the unit occupant pays. 

This means an LLC with an operating agreement specifying the IRS regulations regarding prohibited transactions, disqualified individuals, and others.

I'd echo what many of the individuals who have responded already have said.

I can't think of a worse investment strategy than lending unsecured loans to individuals who don't have funds to cover the deposits associated with real estate transactions.

I find it easier to analyze my metrics with the individual accounts.

Cardone capital is way over leveraged, REITs are in big trouble, all hotel assets are suffering and these individual syndications are buying time.

For example, if tax minimization is a priority and you're already maxing out your employer sponsored 401(k)s, you can look at deferring self-employment income through SEP IRAs and an individual Defined Benefit Plan. 

I remember when Lending Home, now Kiavi started, there really wasn't anyone other than banks and private individuals that would finance a new build...and those were hard to find.

FHA loans are designed for primary residences and require the borrower to be an individual, not a business entity.

Rental income will still be taxed as Oregon source income, and you will also report it on your California individual tax return as part of your worldwide income.