The heirs can choose to hold their shares and receive dividends or sell them.Passive: Allows investors to trade an actively managed real estate asset for a passive investment in an Operating Company that is typically run by an institutional asset management firm.Consistent Income: Operating Partnerships can issue dividends or distributions so that the investor has cash flow.Portfolio Diversification: Enables the investor to achieve diversification across geography, industry, tenant and asset class in an Operating Partnership structure.

The decision becomes so much easier if the exchange rate is close to 0.8-0.85 which where it has traded traditionally.

Ask lots of questions of the trades and builders/investors.  

If so, make sure you research the due-on-sale clause and the repercussions if you violate by QCD to LLC.BTW: as long as your LLC is a single-member:1) There should be no tax consequences of the QCD.2) Any income will flow through to your personal tax return via Schedule E.Confirm with a tax professional!

You can use 1031 exchanges to trade multiple properties for fewer to make it easier to manage in retirement or even to trade into passive real estate investments. 7.

Because it's the trade, a trade they deem well worth it. 

Wait, there’s tax consequences when investing in real estate?

Might be time to trade or sell this off for more cash flow even though it still appreciating rapidly.

Albeit your in a much more advantageous position than most to survive the consequences of getting "caught" over leveraged.

You hope either (1) neither lender finds out and or (2) neither lender decides to take action if they find out.Second, you make up the difference in equity with either (1)cash (2) 2nd mortgage loan with the owner with less equity giving to owner with more equity and/or (3) trading something else of value, such as another property, car, RV, etc.