Irrevocable trusts may trigger reassessment unless structured carefully.Gradual Transfers – Transferring less than 50% at a time could potentially avoid reassessment, but IRS step transaction rules could still trigger a tax event.Joint Ownership – Your aunt adds your mother as a co-owner, then your mother adds you later.

I’m also a proponent of always having at least two “shelf” LLCs ready to go for deals so that you don’t run into delays or roadblocks when opportunities arise unexpectedly.

So we would have to get a loan, pay off the seller and transfer title and then wait the seasoning period before doing a refi unless there is a bank out there that will treat it as a refi off the bat

Tony,Do you have any properties that do not have a PPP?

As you read these books, watch the BiggerPockets podcasts.

Others either have a check sent right to them or have another piece of property the get this STAR rebate for.

To have your taxes prepared for EACH llc - and YES I strongly suggest you have a tax preparer for your taxes, one that specializes for Real Estate investors. 

Quote from @Mike Hern: question is, since you have to take the depreciation, and recapture at sale - what's the point?

Current tenants have no motivation to show the property, or to make sure that it’s clean and ready to be shown.

I am trying to find a mentor and have a relationship that I think will work out well.