Given all the different variables that can arise, and unexpected things that go wrong, I've been seriously thinking about this on my own the past couple days. 

@Dan CrenshawIf the boiler has an anti-freeze setting, I would have it enabled and configured, if not, you can install a control to override the internal thermostat which will keep the house at a minimum temperature and will run the boiler every X minutes/hours as a freeze prevention.We have it written in the lease that tenants must maintain a minimum heat of 10C in the unit even when they are away, and that they will be responsible for any costs arising from frozen plumbing within the conditioned space of the unit.Where this is not the first time your tenants have done this I would pass though the service costs to them.  

For wholesaling purposes I am unsure of how to mitigate a distressed motivated seller's varied issues that may arise out of leads, and I don't want to throw them away if they are in fact good leads.

They are a pretty quality lock and they are really easy to re-key when the need arises.

But as the beneficiary of the trust, the LLC provids the protectionAn issue arises with the "doing business" definition.

Destruction of property for purposes o f §1033 is analogous to casualty under§165 as an involuntary conversion of property arising from fire, storm,shipwreck, or other casualty.

If so then what kind of issues could arise and possible ways to avoid.This property is originally planned as a single family but the garage is converted into another 3/2, which technically make it two property on one lot.

The problem arises when the flooring needs to be demo'd, and the tiles are broken apart.

Ensure your numbers are conservative and that includes exiting in 3-5 years at a rising cap rate.  

You must provide evidence of a hardship -- special conditions or hardship typically must arise from some physical configuration of the lot or its structures.