Prior to Tax Cuts & Jobs Act ("TCJA"), IRC §1031(a)(2)(D) explicitly excluded interests in partnerships from 1031 exchanges.

UPDATE: I went browsing today after work and met with four lenders, the first two did not do HELOCs excluding primary residences but they forwarded me to the other two one being a local credit union - which did non owner occupied HELOCs but on a 5 year basis at 1.0% above prime, 1 point at closing, and 80% LTV.

Special Form Coverage including Earth Movement and Flood (since we have a large number of properties both of those (excluding CA EQ) can be added for a VERY nominal charge, so most add it on to all policies, it is an all or none proposition though).3.  

We spend 38% ($3700 a month, excluding our $325/month HOA fee) of our take home pay on housing alone in order to pay off our house faster.

We did not live in the property so we can't be excluded from taxes that way. 

If you have more than 4 non - owner occupied homes they exclude liability as well. 

Also, you may not seek any deficiency judgment as the lender accepts the property as full payment of amounts owing, it is a deed in lieu of foreclosure.A bit more as to Special Warranty Deeds, they may limit warranty for a period of time, but other matters may also be excluded, buying Subject-To, the SWD will except out the existing underlying mortgage lien.

So you are happy that the event is exclusionary at prices that perhaps exclude the person that is trying very hard to improve themselves.

Covid pushed rents crazy high everywhere and Fresno was no exception, excluding 2020 and 2021,  my rents are still up on average about 8% year over year from 2018 (much higher if you include covid).  

I was able to get insurance only because I agreed to exclude coverage of that known issue.