@Teacha Wong I believe according to the new legislation effective on 1/1/20 multifamily-zoned properties will be allowed to have ADUs, but much uncertainty remains as to who can do what until the state releases regulations in mid-December.

Your CPA's opinion might have been prior to fully reading the release guidance and education for tax pros. 

If a tenant wants to move because of the changes and they are on a lease, offer to release them from the lease without penalty.

So a non-violent and non-sex-offense felony that happened long ago so that at least five years time has passed since release could be forgiven; but only if no other arrests happened.

You have established equity from the market changing.You can borrow against current assets, several loan programs exist that might be applicable.You can pledge assets as additional collateral for a loan on a subject property.You can pledge just the asset, as a lien or you can also pledge the income from an earning asset to a lender.Might consider "blanket mortgages" one loan on several properties, search here for details on "release fees" and "release amounts".In a seller financed deal, you can employ these assignment methods.

We've tried to schedule the closing 3 times and each time she has showed up with an excuse as to why her credit union has not released the funds yet. 

Lenders may disregard this message until it is removed in a DU release later in 2015."

Seems to me the right way to deal with this now is for title to hold that amount in escrow until the payments have been verified, and then release that amount to the seller in a few days - or whenever...

These draws are milestones at which they will release funds.

OTH, medical collections are common and practically ignored by lenders, but they will require a release of lien or for it to be paid off.