. - When we've review these options with clients the ending outcome is typically that it's easier to forgo the 121 exclusion if you want to keep this property; and do a cash-out refinance (taking on more debt isn't taxable) instead. 

Based on most of the work I do with HMLs/PMLs on behalf of my clients, 12% at 70% LTC seems a bit more conservative.

Too risky for us.Regarding additional guest packages, you can easily change your tax situation by offering what the IRS calls "significant services".

WE put up 400k and will get 400k back as a return my client is going to make a few million.

Typically a real estate agent can service four times more listings then active buyer clients with the same amount of time commitment.Marketing to buyers usually leads you to buyers.

This client I knew got a very bad lawyer who got the suit thrown back into his face due to so many technical mistakes. 

For example, my client just closed a 3/2 single family house for $160k that was already rented at $1900/month and near turnkey and in a super desirable residential area.

If you provide excellent housing and excellent service it is likely that your turnover rate will be lower resulting in less future vacancy.

It is first reported based on when it's in service. 

I don't think there is a market for that personally. land development is done on a very local basis and isn't a service many CRE brokers use.