The seller will have reduced debt capacity because the existing note is still calculated as a debt - they MAY be able to include an offset equal to the buyer payments after a period of time, BUT often the seller is surprised to find they can not qualify to purchase another property3.

Taking bonus depreciation early is a tax deferral, not a tax savings.Recapture is real and debt must be repaid!

Some say they are the same, others will exclusively do one or the other, which would lead me to think they are more different than first imagined. 

Lesson I learned was finding a good tenant and getting the prospective tenants fully vetted with their income and debt to make sure they can afford my rent.

It also allows you to grab debt from bank easier since there is more revenue and expenses going through this compiled LLC vs. each individual LLC.

Until Fed begins to cut rates I’ve found alternative lenders in some cases to be competitive with banks on construction debt when considering the totality of factors (rate, leverage, depository relationships and pre- payment penalties).

Subsidized HOUSING WILL MORE THAN LIKELY GROW, yet the government will go into deeper debt to pay for it.I suspect new bonds will be created to pay for subsidies in housing. 

Some are basically renting out bed space and require tenants to sign an agreement to stay clean, and be tested upon request, with failing the test potentially leading to immediate eviction.

In your example sell the $2 mil building (assume there's $600K of debt remaining so there are 1.4 mil in proceeds). 

but if you have $0 in savings, thousands of dollars in credit card debt, and have never set foot inside an actual house for sale, you have no business paying for coaching, or buying houses.