Didn't think I'd ever see such gains in value or accrue such huge amounts of accumulated depreciation that I'd need to go through the hassles of an exchange.  

That allowed us time to make mistakes without interest accruing.

If the PM is not adding that accruing $65.00/m to the Account Statements, that would SURELY be breach of the Contract you have with the PM?

The State ordinance states that residents can defend against eviction in an unlawful detainer if their rent debt accrued during and because of the COVID-19 pandemic continues to remain unpaid “because of a substantial reduction in household income or substantial increases in expenses.”Under Oakland’s ordinance, even if residents can’t pay rent due from now until May 31 for months or years into the future, they still can’t be evicted for non-payment of that back rent if their non-payment is due to the COVID-19 pandemic.Unlawful detainer cases have already been suspended statewide until May state-wide.Comments?

If this is truly a loan suspension (no interest accrued, no credit effects, in writing, etc.)

The one caveat to this is the landlords who deal in the Specialized Sector of Low-income housing, I don't deal in this space, so I'm not sure what the expectations are in this client base.One of my brothers an Accounting Clerk, got let go on Friday, he received a payout for his accrued vacation days, and all of his unused Sick time, with that large check, and the incoming unemployment checks, I have a feeling his landlord in North Hollywood will be getting paid the rent

You can avoid capital gains on recently acquired properties if they have not accrued much value.  

Unfortunately, there was a few hundred dollars that needed to be spent to clean up and repair the damage beyond the cost already accrued, but we kept the ball rolling and got it rented pretty quickly.Security and safety should always be your foremost concern when rehabbing a property.

I suppose you could keep the PM money accruing to a year where you have less income, but you'll also have the hassle of maintaining corporate records, business licensing, insurance, etc. 

The key features that make it more efficient that are hard to replicate else where is that the interest is simple interest similar to commercial loans (rate/365Xbalance daily), there’s a 20 day grace period before the prior period’s accrued interest is billed/added to your balance outstanding so you can keep chipping away at your daily principal balance with your deposits from days 1-19th each month before prior month’s interest is even billed (on the 20th/21st usually).The current CMT or constant maturity treasury index is less volatile than prime index that most heloc’s are based on (most bank commercial lines are based on 3-5 year FHLB + 225-275 BPS or 2.25-2.75% margin).