(Most notably, they've gotten REPS aggregation all mixed up in the past.)Based on the regs seems that:- 1245 ordinary income recapture applies to some forms of property that qualify as "real estate" for 1031 exchange purposes- 1245 recapture on such "real estate" overrides 1031 deferral such that 1245 depreciation is recaptured to the extent there's a trade down in 1245 property in the exchange@Heidi Kenefick There are many additional mitigating considerations worth discussing in conjunction a real estate tax accountant.    

I have one right now that loss mitigation last week said it looked like a good offer and so it was handed over to their negotiator.

I have a property that went under contract in Whittier, North Carolina right before Helene hit. The area wasn’t heavily affected... but a tree on the property was uprooted and unfortunately knocked down part of the ho...

Doing it this way can help mitigate the risks of investor loss to the syndicators you raise money for. 

The moving of them mitigated damages.

Just don't know what kind of contractor I should be looking for, drywall/ceiling repair or I need to call water mitigation contractor first to have the ceiling dried first

This will also mitigate risk.based on skin in the game.

Any delay or failure in the performance by Landlord hereunder shall be excused if and to the extent caused by the occurrence of any event that is beyond Landlord's control, such as fires/ floods, earthquakes, wars, sabotage, terrorism, vandalism, governmental acts, injunctions, or labor strikes, acts of God and any other occurrences that are unavoidable or unpreventable despite reasonable efforts to prevent, avoid, delay, or mitigate the effects thereof."

Others might be fine with taking risk, but least by doing this a person can get an idea of what might go wrong.e) Legal document analysis: it will usually take a few days to go through the legal document properly, as almost inevitably there are tons of gotchas that either have to be explained, or mitigated with a side letter.That is the very short summary of what I do.

Nothing I can do either after the fact, perhaps mitigate the damage that’s done but never reverse course.