In your case, changing the property from a rental to your primary residence constitutes a change in use.The depreciation recapture will be calculated based on the fair market value of the building at the time of conversion, not including the land value.Since you're tearing down the existing structure, the entire amount of depreciation taken over the past two years will likely be recaptured, as the building's value at conversion will effectively be zero.The recaptured amount will be taxed as ordinary income, up to a maximum rate of 25% for residential rental property (Section 1250 property).

So if you move your IRA assets to 401k, including both rentals - you can finance them in the 401k and be exempt from UBIT.

I don't remember the exact cost when I did it but I remember thinking it was cheaper than expected.I didn't see a comment mentioning that you should just include utilities in the rent and increase it based off that so I'll be that guy.

I am using the BRRRR Calculator and was wondering if Homeowners Insurance estimate was included somewhere or if I had to manually enter it somewhere? 

A significant number of my clients are from out of state, including many from Washington State and California.

I'm looking to get their "package" which includes a Holding company, LLC Subsidiary​, Corporate Financial Program and an Estate Plan.

As for holding a home and building another one - be sure to include carrying costs of the first home while building the second.  

We don't allow any "deal-making" in the forums, which includes advertising your services or properties, looking for partners, etc.

Please advise.ThanksMel I'd recommend a local Independent Agency that has access to multiple markets including surplus lines

Just because they included that clause in their contract doesn't make it enforceable.