I had two different guests checked in prior to the hurricane Milton mandatory evacuation.  

Should I open a separate HYSA or similar vehicle to park additional cash reserves and or taxes set aside from prior projects?

Prior to booking you cannot share any media files. 

These would have been provided in the due diligence period or as part of the deliverables package prior to writing the LOI. 

It didn’t reveal prior infestation damage because some areas were inaccessible due to the owner’s belongings.

In most places you are required to make a good faith effort to fill the vacancy and if you fill it prior to the end of that period you prorate what is due.

If you provided the tenant the HOA rules & regulations prior to moving in, then I think they should be responsible for paying the fine.

Prior to Oct 1, we just signed an ew lease with an existing tenant that maintained a security deposit of more than 1 months rent but less than 2 month rent which was the previous limit.

Once you qualify for REPS, prior year suspended losses can be used to offset current year ordinary income.

So, ensure you have super powerful incentives from an REI-savvy attorney and an REI-savvy tax advisor prior to making this move.Some of our Clients have implemented this in the past (prior to working with us) and their businesses weren't large enough to justify the complications that come with this type of structure.Hope that help!