So consideration needs to be given to the party selling the LLC interest, or the party gifting the LLC interest will file a gift tax return.

Grant program that allows you to take a large "gift" towards closing costs and purchase price for a quarter point of interest over the life of the loan.The property was in pretty good condition, and the land underneath it is really valuable.

I'm certain if the tenant wants to comply with the lease language and our lease is what sent them to the insurer they're not going to look a gift horse in the mouth and refuse a simple COI.

If you were to own the house outright, without her name on the deed or mortgage obligation but use her money, she might still be subject to the look back period as that would likely be considered a gift to you and therefor a possible disqualifying transfer.  

Curios if I should send my tenants a gift for Christmas.

That's a gift from the REI gods IMO, as I did nothing to make that happen (ignoring the 'forced appreciation' concept).Lived in Cupertino, CA in 1973 in a small 3/2 which we bought for 37k,  The following year, the house next door sold for 64k - - almost 100% appreciation - - but wait, in 93 when we sold and came to SoCal, our 3/2 was sold for 305k, 824% appreciation!!! 

When I first met them I even brought everyone in their office a Starbucks gift card...At the time of this post, I have 3 outstanding issues with them that have yet to be addressed.

I am going to give you a big financial gift and save you lots of legal fees - you are SOL if you think you own anything here other than the right to cross this man/woman's driveway.

Gift, loan or investment.Get a high paying job or run a successful business.Get a windfall. 

The three main US tax issues that foreign investors need to be aware of are: (1) income tax; (2) estate tax; and (3) gift tax.