Wendell De Guzman,Consider a Solo 401k instead if you operate a business instead.

Sam is a lawyer that specializes in real estate, and he says that you should never do a deal under your own name (it should always be under and LLC or other legal entity such as a partnership, Delaware Statutory Trust, LLP, etc.) 

That since it is a 2-unit property ( although, the county tax records have always and still do.... show it as a single family property with a de-tached workshop )The 2nd " unit " was originally a workshop when the house was built ( back in 1945 ), but some 20 years ago, someone put a bathroom, kitchen, bedroom and washer and dryer hookups in it I don't understand why he is saying that it won't go FHA 203K, when I have seen houses in worse/ more distressed shape than the property I am trying to buy.The house does need about $25,000 in repairs ( New AC unit, roof, painted inside and out, all new flooring, appliances 0It is a cabin type house, so the wires are stapled to the wall ..... to get by this and get it up to code, can't you just wrap it in conduit ?

Do tax liens typically sell to investors at the New castle county , Delaware sheriff sale ?

What we may do is talk to our lawyer about forming a Delaware series LLC and have our Registered Agent in Delaware but purchase properties in Maryland.

I don't yet have a legal opinion on whether these investments can qualify for 1031 exchanges.One thing I learned about DSTs is that they need a trustee who is physically located in Delaware.

Some alternatives are 1031ing into paper such as a Delaware Statutory Trust (DST), REIT or TIC but personally I would recommend against those because we might be looking at a trade war induced recession. 

Rather than a Delaware Statutory Trust.  

I don't think bp should be blamed in any way for having mr de Guzman on a podcast.

The best way around this problem is to use a Delaware Statutory Trust (DST) instead.