The capital gain deferral until 2026 & 15% reduction in capital gains apply to only capital gains as well.I would recommend consulting with a CPA experienced in OZ's, there is a lot of misunderstandings floating around about OZ's.

@Gabriel Lamb Start with educating yourself first: read books on mfh investing, listen to podcasts, network with other investors local at the REI meetups.

... looking to network with a CPA or someone who can help me navigate a rental portfolio as well as partnership structuring...Also - I need CPA with experience in BORSA or ROBS Has anyone used one of these financial vehicles before?  

Go to the network tab and find some people in your zip code and message them as well to get the word out. 

Also in case you're looking for network with local RE investors, you're welcome to join my meetup.

I spent money on programs to train me, been to meet ups for networking and still nothing.

Or do you it slowly yourself by reading books, listening to podcast and networking with local RE investors.Best of luck!

I was able to network with a lot of great entrepreneurs and investors there.

He has a solid network and system there, since he has 100 units.

Would love to network with anyone who may want to share there knowledge of the area as well as strategies to get ahead in the market and just simply best ways to get started.