The results will help us develop a more tailored and effective rent-to-own program that addresses the needs and challenges of today's real estate market.

That sounds great. 

The special allocations must have "substantial economic effect" (essentially meaning that cash flow to that partner could be impacted somewhere down the line by the allocation) When you start getting into partnership tax law and special allocations it is probably a good time to loop in an attorney and/or tax pro.

You make it sound like you're better than that and seem to think lot in society are.

I have effectively spoken with 6 plumbers. 

It sounds like you have a solid foundation with your professional background in media production and your voice-over business.

Sounds like you have a great life!.

Unfortunately she just hasn’t quite reached the 2 year minimum yet so we’re just trying to figure out if she qualifies for a partial exclusion (doesn’t sound like it), or maybe an exception due to one of the circumstances outlined in Publication 523, or she may just need to wait until after October to sell (1031 isn’t an option as it has never been an investment property, installment sale or putting it in a charitable trust would not work either  as she needs the funds immediately for the next purchase). 

Yes laws go into effect July 1 in Virginia.

Welcome Stefano, sounds like you are doing pretty well with taking all the right steps.