I've read quite a bit of opinions on the forum that believe flips should be in an S Corp as it's beneficial once you're doing high volume from a SE Tax liability position while LLC's taxed as partnerships or SMLLC are ideal for holds considering the passiveness of the income.Can those that have experience with this situation or those CPA's on the board that deal with Real Estate provide their view on how to avoid recognizing a gain on the property transfer when we refinance?

As this is a very direct circumstance, you could take the time to personalize the post-card and perhaps attach a note saying who you are and that you are interested in purchasing his property.Keep in mind that he has probably received many direct mail campaigns so really take the time to research how you can make it different and stand out as genuine but also seeking investment.

Recognize that this is an inconvenience to them and offer to "treat them to lunch" while the photographer does the work or simply offer a flat sum for their time and trouble.  

I hope your employees wake up and recognize the opportunity sitting in front of them.

@Leah Fisher everyone has a team whether they recognize it or not.

People are more apt to open a hand addressed letter, even if they don't recognize the return address. 

Not a customer, but @Chris Clothier recognizes the value of reputation, as is apparent on these forums.

It should be a given that your Note is for the genuine FULL market value, AND your amortization schedule gets you at least as good a return as it'd cost you (including any service fee).

Had I not given them gifts, they probably would not even recognize my name now.

To answer the original question, its important not to get lost in all the valuation / cash flow criteria for assessing investments and recognize the key factors.