In an improvement exchange the QI (qualified intermediary who processes your 1031) takes title to the new property and holds it in a special purpose entity called the Exchange Accommodating Title  Holder (EAT). 

We have reworked our system to try and accommodate our partner in order to wrap up these final projects but we are again, in a position where they are withholding funds.

Not to mention, when visiting your property, you must deal with being scratched, barked at, and making accommodations when contractors enter.

If you're allergic, you're allergic and you can't compromise your health in order to accommodate someone.

Even Fannie Mae has a provision to use appraiser-defined market rents for vacant properties, and local banks are usually even more accommodating, though a lot of banks do want signed leases to give full credit for rent, no doubt about it.Or, are you asserting that if your DTI were even lower (by not taking all tax deductions), you could improve the terms of your financing?

This holding company is referred to as the Exchange Accommodating Title Holder (EAT).

But, what is "long term buy and hold" to you, and how will you accommodate money out...?

The 1004 is set up to accommodate accessory units.

In a reverse, the qualified intermediary for your 1031 exchange sets up a new entity called the exchange accommodating title holder (eat).  

We typically have a short open house for a rental and have the place rented such that we have to be quick to turn around the unit to accommodate the desire of the new tenants.