Additionally all IRA's have to, per IRS guidelines have a custodian but there are ways to avoid having to go through them for all transactions and subsequent fees by using plan documents that give you checkbook control.   

Subsequent years: Alternate satisfying test #3 with one couple participating in at least 100 hours of activity (and more than any other individual) and the other couple not meeting participation test. 

The vast majority of people have W2 jobs, subsequently they have absolutely know idea of running a business.

i then constructed a SFH on the vacant lot, and subsequently refinanced out of the REC into 3 separate mortgages.  

For joint owners who are not married, up to $250,000 of gain is tax free for each qualifying owner.If your spouse dies and you subsequently sell your home, you qualify for the $500,000 exclusion if the sale occurs within two years after the date of death and the other requirements discussed above were met immediately before the date of death.Good Investing...

I served with Deloitte for 14+ years and subsequently with large middle market accounting firms for 15+ years (RSM, Crowe, BKD).

I attended one recently, but it felt more like a scheme; the initial meeting was free, but subsequent sessions required payment ranging from $200 to $500 for a 3-day course.

And the 1-2 year spike up and then crater down in apartment supply is certain to add volatility yes, but in the long term, what will it mean?

While I have enough capital to complete this initial project, I lack the funds for subsequent developments.As I build equity with this first property, but face a shortage of capital for future endeavors, I'm considering my options with the bank.

Subsequently, we facilitated a connection with a buyer who leveraged the cash flow until the owner-occupant market yielded a positive return on investments.