The only thing that changed that could affect home office deductions are the suspension of miscellaneous 2% itemized deductions through 2026...which means an S Corp shareholder cannot claim a home office deduction on Schedule A. 

Or leave it in as a shareholder contribution to reduce your debt or hold for unexpected expenses, either of which can positively impact your balance sheet showing strength where a lender wants to see it.

And the Fed corp also has a $20 a year online filing fee confirming that you had a shareholders meeting each year.   

@Frank Chin FYI NYC co-ops have proprietary leases and so shareholders fall under NY state lease laws.

One other thing to add about his Option #2 (as @Trenton Farris also says) is that the holding LLC can be registered in a state that doesn't require you to list the names of the shareholders in the initial filings (such as Nevada and Wyoming).Does that give you 100% protection and make you bulletproof?

If it's an entity, does the gentleman have authorization to sell, or does he need approval of his partners or shareholders?

I am interested in possibly making offers on shares from limited partners in RELPs and am posting here to see if anyone knows how I can get access to information regarding these entities and lists of their share holders.

They need to make sure they are protecting their shareholders money.

I am a minority share holder (10%).

Also googling the LLC name will often turn up some info on the company shareholders etc.