This approach simplifies the sale and avoids unnecessary legal or tax complications.If she want to share the proceeds and tax obligation in a technical way, she need to file a partnership return for this property.This post does not create a CPA-Client relationship.

million in addition to their investors (who expect a reasonable rate of return) by keeping the rental rates at a fraction of the market rate?

Things selling a little slower here lately 

For instance, the term could be 3 years and add a clause that says they have to return the property to the condition it was in when they moved in, not just keep their deposit. 

Hello,I am a real estate investor located to Southeast MA, I own and manage a small portfolio of 23 units and am looking to expand and scale out of state as the returns and market have been quite difficult in my area: due to CAP Rates, specific building class I am looking to invest in, and rising interest rates/minimal inventory, as well as it would be nicer to be diversified and in a more landlord friendly state.  

The property must be entirely owned and managed within the IRA, with all income returning to it.

Theres a calcuation to make there to see how that. impacts your net return.2.

Are you looking for higher cash returns, greater appreciation, or a good mix of both? 

Selling below FMV treats the difference as a gift, requiring a gift tax return (if exceeding $19,000 in 2025).

Lately we have been selling off the smaller properties in the portfolio, rolling those into bigger or nicer units with a 1031 exchange.