Some of us sold because we've been doing it a long time and were tired, values and interest rates were high while cap rates were about even with the 2yr treasury yield. 

I purposely took a HELOC and converted to a HELO (amortized) so that I could lock into a low rate for fear of the treasury moving in an upward trajectory...

Actually the 10 year treasury rate impacts mortgage rates more than the Fed funds rate.

A short list; HUD, state banking authorities, real estate commissions, FDIC, Comptroller of Currency, the CFPB, FBI, Treasury Department (Fed and State tax examiners) State Insurance Commissions, FHA, VA, USDA, Fannie and Freddie; private types, ALTA, ABA, Insurance carriers, internal auditors of parent banks, title examiners, when banks are public and selling chunks of stock, other institutions may conduct audits for acquisitions and loan purchases along with servicing entities.......

To second what Bill Walston said,You may want to consider an Enrolled Agent someone designated and licensed by the Dept of Treasury in taxation.

Who cares about underwriting standards if the Fed and the Treasury are just going to backstop you in a downturn?

Ie buying a multi-unit at 10% CAP makes sense in a 3% treasury-rate environment, but what if treasury goes to 8% in the future?  

A 10 year treasury is under 2%.

Treasury Inspector General's Report This long awaited guidance regarding the 1031 exchange of vacation property and second homes was a direct result of the Inspector General's Report http://www.exeter1031.com/news_treasury_report_1031_like_kind_exchanges.aspx issued on Like Kind Exchanges last September. 1031 Exchanges of Vacation Property I've tried to pull all of the information together and write a comprehensive article on the requirements to 1031 exchange vacation homes or second homes.

I wanted to share this article...IR-2018-206, October 19, 2018WASHINGTON —The Treasury Department and the Internal Revenue Service today issued proposed regulations and other published guidance for the new Opportunity Zone tax incentive.Opportunity Zones, created by the 2017 Tax Cuts and Jobs Act, were designed to spur investment in distressed communities throughout the country through tax benefits.