If your business includes both business assets and real estate you can do a 1031 exchange for the real estate portion of the business only. 

Is anyone a member or participates in the events hosted by the Red Stick Real Estate Investors Group?

Put in about $25k of improvements, to include 2 unit rehabs, new roof (mostly covered by insurance) new paint, and eliminated one unit.

Don't throw away your snail mail and pay attention to the "promotions" tab in your Gmail, including the ads.Sometimes the best credit card signup bonuses are targeted (both paper mail and email) and will result in more bonus points than the offers you can find online.Also, if you have a Chase bank account but you don't have one or more of the foundational Chase cards (Freedom, Sapphire Reserve, etc.), walk into a branch and let them know you're looking to open a new card.Branches and bankers are obviously evaluated based on their ability to open new accounts, and they may be motivated to give you a special offer.For example when my wife got a Chase card she got double the sign-up bonus in-branch than what was being advertised online at the time.If they present you with just the commonly-available offers, let them know that you'll just open it online because it's easier and will result in the same bonus anyway.If it looks like you're going to walk away, the banker may be able to give you a better bonus in order to not lose credit for your account opening.Of course they may not have the authority to do so but it's worth a shot.

I have about 60K in Heloc money I could use to purchase land lot in the Red River Gorge of Campton KY, pay that land off with the heloc, then use that paid off land to secure a construction loan from the bank or PM lender for a new ground up build.

Including foundation and plumbing issues.  

I recommend attending the next Red Stick REIA meetup in BR if don't already do so.

Does your projected cash flow include debt service and other expenses after the refinance? 

If the distribution will merely be return of other LP's capital, that's a red flag.

This law applies to all properties, including rooms and guest houses, that are rented for fewer than 30 consecutive days[1][3].