Sounds like you are new to this.....your contract had very specific conditions that allow the buy to back out and receive their EM back.

The IRA will own the real estate, all expenses are paid from the IRA and the IRA receives all income tax deferred. 

I'm sure this isn't common, but I had my first deal under contract within 48 hours of becoming aware of the fact that normal everyday people can invest in real estate.On a Tuesday night, my friend mentioned that he owned a duplex and said "I sometimes forget I own a rental property until I receive a check at the beginning of the month."

Sweat equity can be an excellent way to increase your income on properties. 

If investors are still holding their interest in the fund on Dec. 31, 2026 then, regardless of if they continue to hold the interest in the fund, they are required to recognize and pay taxes on the deferred gain on that day, subject to any increases in basis they may have received for holding the property for five years or more.

He also stated you would receive the leads around week 3 and proceeded to get rather snippy with me because he evidently said this on the webinar.

I put together an Excel analysis spreadsheet that adds those factors to the calculations, so if you'd like a copy, I'd be happy to send it to you. 

I purchased a tax certificate that has matured (3 yrs) and I now will be receiving a tax deed.

Got too comfortable with excellent tenant.

Also, how long do you have to live in the multi family unit so you can receive the loan?