Does it need to be completed before end of the year to use it when I do taxes in April 2025? 

Politely and clearly, make it extra clear that all information will be verified including income prior to the signing of any lease.  

Prior to that, I'd been reading all these reviews on custodians and became almost paralyzed since there were just as many bad as good reviews.    

Which means they are probably advertising new Deals all the time even though their prior offers are collapsing.  

They remit the taxes.

Any tax pro who is familiar with REI will be able to help you.

@Brad Kanouse Using Traditional IRA funds for an investment property typically incurs income tax and a 10% penalty if you’re under 59½, as investment properties don’t qualify for tax exemptions.

I get into contract in my operating company and then assign the contract to the new LLC prior to closing.  

If a dispute arises relating to this Contract (whether prior to or after Closing) and is not resolved, the parties must first proceed, in good faith, to mediation.

Quote from @Jay Hinrichs: Oregon finally passed legislation to reel in unlicensed wholesaling its in this months publication from the state RE agency.Highlights:Goes into effect  July 1 2025Requires:On line application to become a licensed wholesaler  ( RE agents exempt from this of course they already have licenses)Name of company and individuals who will be performing these services.Each one needs a full criminal background check and approval prior to receiving the license.300.00 annual fee for the license.Written Disclosures in Bold 10 point.These must be given to Buyer and Sellers prior to entering into a wholesale contract and signed for.Also RE brokers assisting wholesalers need to give these to potential buyers and sellers.