Why can't the developer hire a flat fee listing, an employee to open and show properties/takecalls and etc (marketing experienced or maybe even have taken the RE course but not licensed), a paralegal to draft the contract and be done with it?

the local hospital is building a new hospital that will bring 350 new employees all paid with federal funds mostly. 

According to a website I found:The Massachusetts personal income tax applies to the income of individuals who are employed and/or living in the state, and it is generally withheld by employers from their employees’ paychecks.

I have not formed a real estate entity yet.I am self-employed at Business A and do not have any employees except myself. 

The one thing I think a management company can help with is your turn over of employees, they know what to look for when an employee quits or if you are seasonal when to staff heavy to help with the good times and when to lean out for the bad ones.From looking at your recent financials from what you posted seems extremely low for a destination area.  

Nick Kutschke so are they W2 employees or independent contractors?

Aside from the start up capital and having employees instead of tenants there seems to be a lot of similarities with real estate.

I'm self-employed in my existing (non-real estate) business with no employees, and so I will be investigating solo 401k. 

I have one of my properties free and clear and this would be a great way to harness some of that equity.  

The speaker at REIA meeting was IRA company employee.