I feel like having some good experts helping me clearly identify best practices and targets for success (instead of guessing) to be extremely helpful. 

SPECIAL RULES FOR SECTION 1031 LIKE-KIND EXCHANGE TRANSACTIONS, page 135 states:". 01 Taxpayers are provided the relief described in this section if an IRS News Release or other guidance provides relief for acts listed in this revenue procedure (unless the news release or other guidance specifies otherwise)..02(1) The last day of a 45-day identification period set forth in § 1.1031(k)-1(b)(2)(i) of the Income Tax Regulations, the last day of a 180-day exchange period set forth in § 1.1031(k)-1(b)(2)(ii), and the last day of a period set forth in section 4.02(3) through (6) of Rev.

She is absolutely crushing multi and ADU multi in all parts of LA and knows the regulations for all of these options

My CIty does not have a boarding house regulations or restrictions which is one of the reasons i jumped on this.

As Bernard pointed out, the language of Regulations makes this stay count BOTH for 2024 and for 2025.

What limits home-buying beyond inventory, rates, and prices are the lending practices now.

She knows all of the regulations for the area.

There is a way of waiving the account at the state level by certifying certain practices but it's more trouble than it's worth and easier to just keep an account open. 

Not following the requirements (within Seattle city limits will likely have additional rules and regulations) opens the seller up to liability.Additionally, the seller always has the option of offering "cash for keys" arrangement but be sure that no funds change hands until after the property is vacated and locks are changed.John

Note I 100% know that CPM is not LTR PM with a few tweaks- I have lived and practiced this for over two decades.