Not onky that but you can hold on to the cash flow properties till they are paid fully for your retirement so its a short term and long term benefit for both of you guys!

The memorandum (some use a letter of intent) approach is considered a "soft lease option" because the memorandum is generally a non-exclusive agreement that gives the seller the ability to walk away at any time if they choose to do so (even once you've spent all your time and energy finding a buyer and the seller decides to walk away at the last minute), but also gives you the ability to gain an assignable interest via the memorandum in a way that feels less scary to a seller (and generally you can structure the terms of the memorandum to have the rental payments begin the moment you assign, so you don't have to make payments while you're trying to find someone to assign to).You can also gain an assignable interest through a "hard lease option" that is exclusive between you and the seller, and will usually require you to start making payments at a specified date.

You should still very much reap the benefits of leverage with your IRA, but would want to work with your CPA to run the numbers and evaluate the impact of this taxation on your returns.

With duplexes, triplexes, fourplexes or anything else up to 60 units, you obtain neither benefit (tenant quality nor scale).

In a short period, she's already systematized my friends business and freed up his time enough to scale much larger.I know she's a benefit, but is there a market? 

What does she need to do to gain access to the MLS?

You apparently believe that no one with obvious financial interest should post on a subject they might (or might not) benefit from.

40% of the gain is my rule of thumb.

So if you have the borrower's social #, property address, loan # or MIN #, and can gain access to Bloomberg or ABS Net, you can do something called a "trust search" using a mortgage auditing company.

There is no benefit (ie employer matching on the rollover funds) unless the investment options are stellar.