Yea, the guide is a living document that I've updated several times throughout the years.

What zoning code could I request a zoning variance or rezoning that would allow us to have the 2 livable units on parcel, one primary residence and one additional living unit (known currently as ADU)?

If the price was right on Turn-key maybe, but probably more of the fixer-upper that can be leveraged later on for additional property or sold for a nice profit. 

I'll just add that in addition to offsetting future tax liability, I'd like to offset current taxes as well, during my highest earning years. 

While you may be willing to live without heat/ac or hot water for a week.

Even better if you buy 2-4 units, live in one and rent the rest - then repeat every 12 months.

I live in California.I also wanted to know if there was anything you wish you had known before setting up an LLC/IRA and why you chose to set one up and has having one met your expectations?

I know in residential lending you can get a HELOC to borrow a down payment to buy another property. Does this exist in the commercial realm? Current value of paid off property is roughly 350k , looking to borrow 75k-1...

Refi the house so they can continue to live in it, they will get the best loans on their primary residence.

While none of us will be getting our money back he can live well selling off the remaining assets as long as they don't shut him down.