These would all be disregarded if you’re the only owner so you could pay them personally as well in the form of a loan or capital contribution  If you’re not the sole owner you really want the cpa involved and maybe a lawyer. 

If you have a "holding company" that is a single member LLC disregarded for income tax purposes that owns another single member LLC that is disregarded for income tax purposes, then essentially, you may as well hold the properties under your name for income tax purposes.If you have a C-Corp that is a "holding company" you may or may not fall under the "Personal Investment Company" rules for income tax purposes.As mentioned - it's best to talk to both to get the what you want from both a liability perspective and a tax/accounting perspective.

What i meant was that the new parameters that have been set forth starting June 2013 on the highly leveraged FHA loans will disregard your ratios moving forward since the mortgage insurance will be mandatory for the life of the loan. 

If I have offended my apologies.... please disregard all that I've said and I wish you the best of luck. 

So, your IRA takes a loss and you personally (since the LLC is a disregarded entity for taxes) have a gain.

As an added note, I have read a few questions and comments missing the finer point that an LLC is also a "disregarded entity" with the potential to elect to be taxed as an s-corp..

You can sell the other rentals that you've held; however, to buy, rehab, (hold for a year) and then sell is a clear and blatant disregard of the rules.

EIN #2 is where I am having issues; I had hoped that a separate EIN would further establish the series' independence from the management/holding/parent company but, with my partner and I as opposed to the parent listed as members, we now have to file a separate tax return for the series when I wanted to treat it as a disregarded entity for federal tax purposes and just file one return for the parent.

Once your partner is bought out, the partnership turns into a disregarded entity from the IRS' perspective.  

Now lets say I have mortgage that is slightly higher than the rent value, should I disregard this property for investment purposes because it doesn't cashflow from day 1?