However, I have not found much on the subject relating to wholesaling. 

 I'm not opposed to subject to, but my fear is whoever I am taking over the existing mortgage from will not continue making the payments.You make the payments.

A lot of subjective/anecdotal criteria here.

Just make sure that anything that earn for this settlement is not subject to tax and if it is - allocate properly. 

A great book on the overall subject is Jonathan Tepper’s “The Myth of Capitalism: Monopolies and the Death of Capitalism”.

Much more difficult to convince sellers to do a subject to transaction6.

You have to realize that if we get another euphoria in the general markets(RE, equities, bonds, crypto, gold, etc.) then places with scarcity in RE will definitively be a pressing subject.

Publication 15, Employer's Tax Guide, says only this much:...Payments for the services of a child under age 18 who works for their parent in a trade or business aren't subject to social security andMedicare taxes...No definition, and IRS publications are not really law anyway.

The insurer is not subject to the financial solvency regulation and enforcement that apply to California licensed insurers.3.

Quote from @Timothy Franklin: @Trevor FinnI would agree with your breakdown, but why overlook a potential to run the 91k subject-to with a targeted 6 month hold for flip or 18 month refinance?