Effectively, it's like making extra payments on a mortgage, except you can then pull the money back out when, say, a credit card comes due.

There's really more to it than that, but it would take 10-15 minutes worth of talking to fully explain, which is a little too much for a forum post.The sale or exchange of the dwelling unit requirement that you're reading in both the majority and the dissent of Gates is in effect an anti-abuse rule to prevent someone from engaging in behavior such as: buying land, putting a mobile home on it, then moving the mobile home to a new lot and selling the old lot every couple of years while utilizing the Sec 121 exclusion on each lot sold. 

Hello,I have recently rented my townhome, which i was living in and had home owners insurance, for obvious reasons i would like to get Landlords insurance but was wondering how the mortgage company would take it, i ha...

Not doing that has the same effect as not having one. 

I have thought of offering cash for keys, but think they would accuse me of bribery or something to that effect, even though that is common and legal if it is agreed upon between parties to my knowledge. 

I think it’s safe to say though that with the way the foundation repairs have gone, it really won’t have much of an effect on the home shifting and we can now begin to tackle the upstairs units.   

We've used it effectively since then as well.

I like the idea of having a clause in the lease stating that option 2 will go into effect if a notice of potential citation is received, but am curious if the tenants would end up just falling behind on rent because they have already requested that this first fine be taken out of the deposit when they move, due to current financial hardship.

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Should I even attempt or what strategy would be most effective?