The building was vacant as we are remodeling the first floor and had just finished painting the 2nd and 3rd floors and were in the process of qualifying tenants to move in the following week. 

Keep in mind magistrates deal with MANY MANY cases involving small issues so their rulings OFTEN may not follow the correct technical application of the law.

Want to give you kudos for using a servicer as there are very strict rules to follow to comply.

For example:Second, under their "About us" link, click on "Management" and you'll see a "Meet the Team" page where there's the following photo/info for this James LaPushner fellow you mentioned (which says he was born in New Zealand):However, if you do a reverse Google image search on this photo, you'll find that it's posted on several other sites, including this one: https://planetaseminarov.ru/people/konstantin-baksht.htmlHere's a photo of him from this page:This page is written in Russian, but if you translate it, it says his name is Konstantin Baksht, he lives in Moscow Russia, and he is the owner and CEO of the international consulting company Baksht Consulting Group. 

Gains within this account are tax-free if rules are followed, but avoid prohibited transactions to maintain account integrity.

In the end, it is viewer’s choice to follow what they think is more reasonable.

For instance, in Sec. 401(a)(9)(C) it says:...The term “required beginning date” means April 1 of the calendar year following the later of—(I) the calendar year in which the employee attains the applicable age...Example 3.

I have been following this thread for a while and thought I'd chime in!

Of ourse there is a cult following for some of these programs who swear by it, but again, its simple math and show the numbers. 

First, most investors and owners of real estate related businesses are in one or more of the following situations1- they’re unable to duplicate their expertise that drives the ROI and they are at their personal max capacity as to time2- they’re obtaining high ROI by use of excessive leverage 3 - they’re obtaining high ROI by taking excessive risk4- they hit correct timing in the correct market, and this is not necessarily repeatable with any probabilityIn order for an investment or business to scale, we need the ROI (on a risk adjusted basis) to be sufficient to cover a PREMIUM risk adjusted return to passive investors; all expenses of managing the assets and the business, and a significant return to the “sponsor” providing compensation to him making the work, risk and time worth while.