For example, if your purchase price was $300K and the FMV at gifting is $500K, the recipient's cost basis remains $300K, potentially leading to higher taxes upon sale.You and your spouse can gift up to $38K annually per recipient (under the annual exclusion) without reducing the lifetime gift exemption.

Its been a wild ride though doing all this through massive inflation and supply chain issue and Covid..  

Here is an example with some figures:My LLC total investment = $204,000Partner LLC total investment = $196,000Value of project when complete = $500,000Each LLC value afterwards = $255,000 / $249,000The plan was for me personally to go get the refinance loan because the terms are so much stronger than if I went portfolio with the LLC.Loan total = $300,000 (keeping at 60% or under of value for best terms from the bank)Partner LLC payout = $249,000My LLC payout = $51,000In this scenario, I am struggling to see how to get the remaining equity in the project into my personal name? 

Long story short, it has been over a year and the project remained incomplete and he walked away with the money.

For lease option to make any sense the investors need to sell the property to the tenant buyer at an inflated price.

Many of those properties don't actually produce income due to turnovers, vacancy, maintenance and damages and you're lucky if they appreciate enough to keep up with inflation.

This defers capital gains and depreciation recapture taxes on the sale of your fourplex.After converting it into your primary residence, you may qualify for the primary residence capital gains exclusion ($250K single/$500K married), but only for appreciation after the conversion; gains from the rental period remain taxable.

Far different from buying and "maintaining" a property in hopes they market forces improve the value.It's the same as purchasing a stock after analyzing that market and charts.The other factor is inflation, the other thing we have no control over.

here are just a few:-interest rates and prices both remain high. this has really hurt cash flow across the board.

My belief for SFR is that prices simply don't move much and grow slower than inflation.