I have only ever had to submit a formal plan a couple of times.

I highly recommend you consult with a knowledgeable CPA in the area of international/cross-border taxation especially as it pertains to estate taxes.You are correct - a nonresident alien is generally subject to an estate tax on their U.S. situs assets of 40% on the excess of $60,000.

The Obama era "cole memo" which allowed state decriminalization to stay off the federal radar screen has been formally rescinded--and the new MA federal attorney has stated he has the right to prosecute all involved.

"A lease option (more formally Lease With the Option to Purchase) is a type of contract used in both residential and commercial real estate.

My identification date is Nov 9th, but nothing has been formally identified yet.  

You have gotten some good advice on this thread, but make sure to have your lawyer review and formally write up whatever agreement you and the seller come to.

You don't have to have the atty formally respond in a letter to their claim/fines, but I'd think it'd be worth it.

My business partner and I host a quarterly luncheon with Harry Borders and SurePoint. 

Write the tenant a formal letter detailing exactly what they owe and demanding payment within 30 days.

This does act as a balloon payment although it's not formally called one.