A few examples, new water heater, $600 gift card to Sears to buy new dishwasher, countless visits by plumbers to unclog drains, new springs on garage doors, multiple visits by HVAC companies to fix broken AC's in the middle of summer (when it's like 110 degrees), etc.

And, that company AdvantageU sent me a gift card too.

He can then choose to gift it to her if he wishes, and that would be fair.  

I have bought gifts for the agents I use from time to time.

May you receive such a gift.

If someone not licensed refers business to me I either refer business back to them when given the opportunity or follow up with a thank you card and a gift card for coffee, lunch or somewhere I know they would enjoy.

After a while, my frameworks were developed enough where even those more intricate debates were fully fleshed.

Weird intricate social situations arise, and when you know people it's a bit more difficult to lay down the law, then if they're strictly a tenant.Well, you guys are walking the walk.

Do we have to pull it out and sell or gift at the current market value, thus adding to doc stamps and taxes paid for removing from IRA?

Look at the 1031 as giving you the benefit of cash flow from one buy and hold in terms of a gift of Uncle Sam rather than paying him his tax.Cheers,Buddy