In my experience pro-rata cancellation isn't available in the first year unless the value is very large.

(Not worth the trouble for CH7 IMO.)After CH7 completes, the borrower is no longer personally obligated to repay a mortgage loan, but the loan still encumbers the property.CH7 can help us as secured lienholders because the borrower emerges in better financial condition and more able to make mortgage payments.CH13CH13 is a reorganization, so assets are not liquidated as in CH7.The debtor files a plan for repayment, which must address payments for secured debt.The timeframe for the plan is variable but can be up to 5 years.Personal liability for the debt remains intact.Once the plan is confirmed, the debtor makes plan payments to the trustee, who distributes them to creditors on a pro-rata basis.Frequently plans call for mortgage loan arrearage payments to be paid through the trustee while the P&I payment is made directly to the creditor (or servicer).Because the plans are longer term, lien holders must file for lift-of-stay if the debtor does not live up to the plan and they wish to pursue foreclosure.Key ProceduresFor new BK filings, secured lienholders must file a Proof of Claim (POC) with the trustee. 

On that note, if you invest passively in a syndication (direct investment or a fund) alongside other investors, you will still receive your pro rata allocation of bonus depreciation on your K1 along with the other investors.Keep in mind, each of these types of real estate have different intrinsic performance characteristics, so make sure you understand the property type's risks and potential as an investment on it's own.  

Other costs such as contractor overhead, building permits, etc. may be allocated to all assets on a pro-rata basis.

I want to do a Backdoor Roth but I have pre-tax money on my trad IRA and I don't understand whether the pro-rata rule could be avoided if I do the following:1) All money on my trad IRA is pre-tax.2) I want to open Solo 401(k) and transfer all pre-tax money (10k) from trad IRA to Solo 401(k).3) When the balance on trad IRA will be zero I am going to add after-tax money to my trad IRA up to the yearly limit (6k).4) I am converting all after-tax money from trad IRA to Roth IRA.5) To the end of the year I will have trad IRA with zero dollars, Solo 401(k) with after-tax money (10k), and Roth IRA with after-tax money (6k).Will pro-rata rule be avoided if I do 1)-5) in one year?

You were paid $1293 by the seller for their pro rata portion of that bill, and the balance of the year was therefore yours to pay. 

The reason a "drop and swap" works is because partnerships can dissolve, distribute out their assets pro rata, and then carry on ownership of the properties as co-tenants.

I've read about examples of structuring the the LLC so that a % of the share/profit goes to my friend and I for doing the "work" and the other % of the share would get allocated pro rata based on the investment amount that LPs contribute. 

Would i defer 3 months then pay the balance pro rata for the rest of the year..

Tenants pay: Rent and utilities and their pro-rata share of all of the building’s operating expenses, including maintenance fees, building insurance, and property taxes.Landlord pays: Base building maintenance and repairs.What to know: This is essentially the opposite of a gross lease.