I've got a great deal lined up out of state which will more than make up for any losses here.

Our parent company is well capitalized and we can absorb losses, if needs be.Any advice where I can turn to get the process started to setup a captive?

More likely is that commercial can be vacant for much longer, get higher rent (rent-loss when vacant), and usually have less units per property, so a single vacancy hurts the bottom line more.

We have passive loss rollovers from previous years. 

This will enable you to hedge against possible losses while still having the opportunity to make profits from Real Estate investing.

As there hasn't been any, we have to take the IRC and Regs at face value.In a nutshell, it's a trade or business determination.I imagine if you sell a rental property at a substantial loss you're going to want to take a 1231 loss (trade or business) instead of a capital loss (investment)?

If they are rsking the loss of their apartment, they will put pressure on HA

The problem with thorn rent to own option is your locking in your losses (the rent to own buyer won’t buy if it drops in value) and you’re losing any appreciation that happens in the next 3 years.

- I understand depreciation is different btwn the two, and one can take bonus depreciation on a str but not a ltr, also qualifying for an active loss with a str is totally different than with a ltr.  

Between the skips and the evictions, the vacancy at the asset dipped down to 65% at the lowest point, with about $60,000 of vacancy loss.