If it is the 1st lien/mortgage foreclosing, all others will be wiped, apart from HOA, IRS, taxes and a few others.  

IRS Notice 2000-30 and the Instructions to Forms 1099-R and 5498 specify how financial organizations report recharacterizations.All recharacterized contributions made in the same year to an IRA must be reported on one Form 5498.

Then I got scared to hop back in since it's not an easy field to start if you're not knowledgeable. 

Using Trust vehicles to facilitate general operations is not going to work the way the gurus tell you it will in front of a judge or the IRS or regulators.

I need a team of experienced Camden contractors in place before I hop out there.

The following IRS links are helpful.

When signing up for the IRS EIN, i was asked to enter the DBA (Which isnt set up yet).  

@Jordan Abromovitz I'm guessing it is Not $100k in back property taxes.......code violations, IRS debts, etc., maybe.....but $100k in back property sounds improbable, unless the property is $1M plus.  

Even though you have not held the deed to that property my guess is that the CD would be looked at by the IRS as "risk of loss" passing a long time ago and that your the beneficial tax payer for the property and what you are doing is simply refinancing a property  you  own - no tax.  

Good stuffTo be honest though, I was hopping on here to get the answer without having to pay an arm and a leg for all the contracts and legal advice.