-Your loan will be disbursed pro rata (i.e., proportionately) from any traditional and Roth balances in your account.

Hi @Amanda T.So, first, additional rent is typically charged in multi-tenant buildings with common areas, and each tenant pays their pro rata share of the costs of taxes, insurance and common area costs depending on their floor area.

You can offer pro-rata for the impacted days.

The way the opportunity zone tax code is worded now is that if the investment consists of a mix between capital gains and cash contributions then only the portion relating to capital gains will give rise to tax benefits (i.e. pro rata treatment, cash contributions would dilute the benefits)If you have any support for the post tax cash investments being allowed let me know!

Regarding your insurance question, the pro-rata insurance is property insurance, which is separate from the policy your tenant will have, which is for contents. 

Pro rata share based on contributions to the project must be maintained from the beginning and throughout the venture.  

Pro-rata share of real estate taxes, common area maintenance, and insurance.

At closing, I received a credit for pro rata estimated property taxes for 2017. 

Can she transfer incremental ownership interests to her own name and report the pro-rata expenses and income on a schedule E?

The properties are owned by the partnership, and my share is pro-rata of my ownership percentage of the partnership.