-You remain on title.

If she made say, $275K from the sale of her condo, then there is no capital gains tax on the first $250K, but she will pay capital gains on the remaining $25K.If the condo is an investment property, she can avoid paying capital gains if she does a "1031 Exchange". 

(Someone spending months.)If you want to remain in the STR/MTR business: See if it has any resale value.

While this may exempt it from being classified as a rental activity, active participation remains a requirement, necessitating compliance with three tests: spending 500 hours on the property, dedicating at least 100 hours (and more than any other participant), and performing all the necessary work needed.Additionally, long-term viability and consideration of depreciation recapture are important concerns.

While this may exempt it from being classified as a rental activity, active participation remains a requirement, necessitating compliance with three tests: spending 500 hours on the property, dedicating at least 100 hours (and more than any other participant), and performing all the necessary work needed.Additionally, long-term viability and consideration of depreciation recapture are important concerns.

I think many investors tend to fixate on low rates, often overlooking the returns on equity that remains tied up.

The remaining income is then transferred monthly to your nominated bank account.

To sum up the risks to the seller; the seller remains liable on a note which is secured by real estate they no longer own; the property sale has violated the due on sale clause of the mortgage or deed of trust and the note can be accelerated by the lender; the seller’s credit capacity is impaired because he has debt with no offsetting property equity.  

So, passive real estate losses reported on a K-1 remain subject to the passive loss limitations.  

For the market to be healthy I think that rates have to remain like this for at least a couple of years...Changes in rates affect the market so much making the industry too volatile.