So as @Jorge De Jesus said don't beat yourself up over it. 

And a syndication will only work if they can issue him a deed or membership in a Delaware Statutory Trust.

(2) Based on my interpretation, I may use the de minimis safe harbor for the appliances purchased after the in service date.  

I found de BP Podcast because I want to start investing in real estate.

If you were hoping to avoid those by creating an out-of-state LLC then I would recommend looking into the Delaware Statutory Trust.

We provide quality services at a fair price and use mostly in house labor for all of our work guaranteeing quality control and a quick response.We offer snow removal, snow plowing, shoveling, and salt/de icing for both residential and commercial applications. 

Originally posted by @Tom Makinen:@Dennis M. you do know the poison leeches into the ground water which someone might end up drinking right.So anyone worried about it should drink bottled Evian and Perrier, with a Frenchie doing his business over the export water vats three times a shift, pour l'honneur de la France.

here goes...protecting the consumer (sellers) from "de facto brokerages" was the main reason for the new law. licensees have to make certain disclosures that unlicensed wholesalers don't and the Realtors Assoc does not like this. they made a comment along the lines of, "we want a licensee in every transaction."

@Rand De villaWell, where I live, price peaked in Q1 2018 and it has been dropping for 18 months now... down about 10% to 15%....I dont know how long this down cycle will be or how deep it will cut, but I feel 2022 is a good time to re-evalute things, and we will probably have better visibility then...

I live in Delaware and looking to connect with other RE investors in Delaware to first provide value and learn more about the market.