However, excessive shifting could indicate that the opener isn’t secured tightly or aligned correctly.

Your current CPA is correct.

Their argument, if I understand it correctly, is that I have two buildings on the property.

Hey @Andres Triveno, this is always a loaded question and there are different answers.I agree that most often what @John Underwood and @Collin Hays said is correct.

Estoppel letters are signed by each tenant and counter-signed by the owner as true and correct.

This means there are no checks and balances to ensure all transactions are entered correctly.

But off-market it's just about getting the correct info so it could work.

Finally, your hunch is correct: when the syndication cycle closes, your past "free lunches" will have to be paid for, aka recapture.Here're some relevant posts from your favorite site:https://www.biggerpockets.com/forums/51/topics/839015-are-sy...https://www.biggerpockets.com/forums/51-tax-legal-issues-con...https://www.biggerpockets.com/blog/real-estate-professional-...  

If you structure your lease option correctly, it'll actually benefit your DSCR loan.I have a lease-option tenant buyer that's currently in a 10-year lease option with me. 

Once a default has occurred - be it missed monthly payment, note maturity, etc, the note holder or their representative send a letter to the debtor notifying them of the default and providing the statutory timeline for corrective action.