If I said one thing about the way forms have been designed, it's to accomplish a task in the simplest and cheapest way possible.A person might wonder why cost is relevant to the quality of an appraisal report.

I've heard you can do some sort of 5-year gift tax exclusion but I was thinking that was at $15,000/year so $75k total.I'm really just looking for simplest way to make this happen without claiming anything.From an accountant's point of view, what are your thoughts?

I'm a fan of the KISS method so you could ramp up to develop a 200 unit subvision or a high rise condo hotel but the simplest next step would be to tackle your own flip or new home infill project.

Transfer of equitable interest can be done in multiple ways, the simplest is likely to be via a one page Quit Claim Deed.  

So what is the quickest and simplest way of achieving this in my situation?

@Greg M. is correct the 2+1 guideline is just the simplest metric that is easy to follow.

I think just rent divided by ARV is the simplest way to address this.C) Capitalization Rate = Net Operating Income divided by "purchase price" / "Market Value".

The simplest example I can think of is a roof. 

In this case, several individuals participate in one first position loan and share ownership based pro-rata on the amount they contribute.Last, simplest, and completely illegal if you do it incorrectly, is to form an LLC and have your investors make capital contributions.

@Rax Gupta lot's and lot's of variables go into what makes a deals numbers green, yellow or red, in simplest term's they come from 2 root considerations; Risk Assessment and Operational Assessment.