From what I've seen on Youtube and other discussions I've had, its beneficial for the heir to either pay the mortgage themselves OR sell for equity.

Just be sure to document the agreement in a written document such as a "mutual agreement to terminate lease" (get an attorney to draft it) confirming the date they are vacating/surrendering the unit, and outlining what is to be done with the security deposit and any personal property left behind.

If the partnership is throwing off ECI, it may be beneficial for the NRAs to invest in the LLC through another LLC taxed as a C Corp.US tax treaties with the UK and Ireland would need to be examined.Creating disregarded SMLLCs for the NRAs might create issues with lost tax credits due to the disparity in treatment between countries. 

I feel that starting early is beneficial for the future.

Therefore, it is still very beneficial from a tax perspective to invest in an OZ fund for that reason alone, assuming of course the OZ project makes a decent IRR over the 10 year required hold period.  

@Aaron Klatt- excellent point Aaron I have a question for you as a specialist real estate agent Is Your TItle Beneficial ?

Makinh connections that are mutually beneficial

I feel like I'm missing out on some popular search phrases that would be beneficial. 

Eventually you won't need realtors but it sounds like it might be beneficial for now. 

As with any relationship they must be mutually beneficial for it to be viable.