Per IRS Notice 2020-50, the IRS issued additional guidance regarding how one might qualify which might be helpful:The individual has a reduction in pay (or self-employment income) due to COVID-19 or has a job offer rescinded or start date for a job delayed due to COVID-19Due to COVID-19, the individual’s spouse or a member of the individual’s household (defined as someone who shares the individual’s principal residence) is quarantined, furloughed or laid off, has work hours reduced, is unable to work because of lack of childcare, has a reduction in pay (or self-employment income), or has a job offer rescinded or start date for a job delayedA business owned or operated by the individual’s spouse or a member of the individual’s household is forced to close or reduce hours due to COVID-19

 @Carl Fischer & @Brian Eastman am I understanding you guys correctly that if a person wants to take a property OUT of a Self Directed Account, it is much easier if it is sold INSIDE of that account, and THEN take that 'cash' out as a disbursement, since the 'cash' has a 'defined value', unlike a physical property that would need to be appraised etc....?

It's good to have broad knowledge, but you do not need to be an expert in every real estate trade.

Two of the safe harbors for unforeseen circumstances under the -3 reg are The cessation of employment as a result of which the qualified individual is eligible for unemployment compensation (as defined in section 85(b)) AND A change in employment or self-employment status that results in the taxpayer's inability to pay housing costs and reasonable basic living expenses for the taxpayer's householdOP will want to make sure he meets both the ownership and use test for the property. 

You then think you're doing them a factor offering them well below FMV so you can stick your margin in the deal.So instead of broadly advertising this in someplace where you could get a lot of people looking like MLS, you'll resort to cheesy hand-written letters or visually polluting road signs to cultivate a list. 

@Ryan David I think it'll all work out since you have some equipment to offer, defines the reason why somebody should pick your rental over another

@Ashley BudyakMake sure you take the time to really define your end goal as to why you were getting involved in real estate.

It does define ADU as being "independent" which someone could try to make the case that a JADU is not independent. 

It would be best to clearly define what you mean by "investor friendly."

If I was involved on either side of this I would structure it with exposure and risk well defined.