The other consideration is that corporate landlords are getting into the student housing market in a big way.

There was no mortgage foreclosure filed and the HOA beat the mortgage to the punch.  

Real Estate Rewind Starting overhttp://www.biggerpockets.com/files/user/brandonatbp/file/real-estate-rewind-a-biggerpockets-community-bookGood Luck Paul 

Real Estate Rewind Starting overhttp://www.biggerpockets.com/files/user/brandonatbp/file/real-estate-rewind-a-biggerpockets-community-bookGood Luck Paul 

I also assume that your accountant did file an extension on your behalf.

Import the new list into the worksheet with the old file, then click Data, Remove Duplicates.  

Real Estate Rewind Starting overhttp://www.biggerpockets.com/files/user/brandonatbp/file/real-estate-rewind-a-biggerpockets-community-bookGood Luck Paul 

Initially, I was concerned there would need to be filings with Missouri, but I have received the advice that it is not necessary to do anything additional just because the flip is in another state than my business filing.  

Here are few tips on how to avoid this problem on your flips:1) Create a file folder for you flip (both electronically and in paper form), so you get and maintain the proper documents stated below.2)  Draft a summary general contractor (if you are the GC) plan or have your GC prepare a plan on what work will be done before you start it.3) Identify and create a list of all subcontractors that will be used.4)  Identify all materials that will be needed or used for your flip.5) Prepare all lien waivers for all subcontractor and materials either before the process starts (this is ambitious - but is a great idea)  or at the time of paying your subcontractors.  6) Lastly, get all lien waivers to your attorney prior to the actual closing.  

Real Estate Rewind Starting overhttp://www.biggerpockets.com/files/user/brandonatbp/file/real-estate-rewind-a-biggerpockets-community-bookGood Luck Paul