@Phil HongI agree that many of the larger CPA firms and real estate CPAs may throw you off on a junior accountant. 

These are parents that are usually already footing the bill so Junior doesn't have to actually put any effort into his education or take responsibility for his future.

Preferably a junior / recent college grad getting their start. 

California has passed a law where any home can build a junior ADU.

Originally posted by @Junior Shay:Originally posted by @Joe Villeneuve:Why do you need a partner? 

http://www.calbre.ca.gov/files/pdf/forms/re851a.pd... you want to review this disclosure as well... in detail.can't stress enough how junior position in a development deal if it does not go correct can very often lead to a complete loss of capital from the junior lender  ( you)Also if this is NOT really really large return...

In other words dont be a limited partner but a junior partner with an active roll. 

After I mentioned this to the CPA, she checked and confirmed that the junior employee, who was delegated data entry, made multiple errors.

., master bedroom) within the primary residence isconverted into an independent living unit Junior Accessory Dwelling Units: Similar to re-purposed space with various streamlining measuresThe rules around ADU's can vary from city to city but in general ADU's are allowed in many zoning districts that are zoned single-family; they are often exempt from many Planning Dept requirements for parking, open space, etc; they often have a streamlined permitting process and typically cost less than building new rent-able square footage.I am interested in getting involved in this type of investing/improvements and would very much like to connect with others who are as well.

Essentially when we carry back say 20% of a note, we are taking a junior position to the 80% and the purchaser of the property is making 2 separate payments correct?