If it is an interest-bearing account, you will be giving the tenant 75% of the interest accumulated. 

Given today’s interest rates, a highly-leveraged arrangement (where you’re putting 3% or 5% down) probably isn’t going to generate any cash flow, so unless you’re comfortable with injecting money into the deal every month, I’d recommend accumulating more cash before you start investing.Generally speaking, a good place to begin is when you have enough for a 20% down payment, closing costs, and 3 to 6 months of reserves.

Both screen doors upstairs do not function correctly.Plumbing problems-The garbage disposal in the kitchen was not cleaned, is smelly and the rubber is flipped outwards.The bathroom sink in the smaller bedroom does not drain correctly despite us using an entire bottle of drain cleaner on it.Common areas that are not kept clean or have garbage-There was no attempt to clear the patio of years of accumulated debris and filth.

If I move to a partnership, what happens to my accumulated passive losses? 

We own or manage 230 acres plus trying to accumulate more.  

I've agreed to this since I would have to pay more attorney fee if I continue my case of trying to get them out before eviction moratorium ends.Question on this board.a) I can pursue small claims court or civil lawsuit in February (for all unpaid rents, damages to property, attorney eviction fees, 10% interest on remaining balance and accumulation if not paid fully within one year)orb) Put forward a payment plan to tenant / tenant's attorney to agree to (say $200 to $500 / month) until all missed rent is paid off with no interest accumulation (I'm willing to waiver the attorney fees, damages to property, and 10% interest); tenant must agree to this until rent balance is all paid off (and does not file for bankruptcy in the future pertaining to this case)If I go with option "a", there's a chance the tenant can file for bankruptcy and not pay anything.

Then, at death, the property’s basis resets, effectively erasing the accumulated depreciation.

There are some accumulated passive losses but not much.

Yes, 401(k) plans, IRAs, SEP-IRAs and all other kinds of retirement plans are still the backbone of your wealth accumulation, especially if they are self-directed.

Anything that was not paid back after the first 6 months accumulated 1% per month ($500) to the balance owed.