They will make him wish he had never been born :-)https://www.wikihow.com/Report-Employers-Who-Hire-Illegal-Im...Also, based on a recent thread regarding how pretty much anyone with a pulse and eyeballs can be a contractor in PA, I would bet there is no agency to report said contractor to with any teeth to suspend their said toilet paper license. 

@Jesse Edwards, I was just thinking, based on your original post, you should be talking with the building department to understand if there are any nuances in your jurisdiction.  

Based on your explanation, it looks like I fall into category 1 since I plan on repeating this strategy at least 2-3 more times.  

A quality CPA (one that specializes in real estate) should save you more money in the long run than they cost you.

This tiler’s quality is very good.Thank you!

With this method, we can be confident that our conclusions are based on thorough research and impartial analysis.

She is not based in MA but doesn't need to be.Paul

idk, i feel like there are necessary details missing here. but i'm also wondering if it would make sense to just reallocate the percentages based on what each person is bringing to the table. it would've been easier if you did have an LLC whose operating agreement you could just change. there's also the 'lazy' 1031 or 'reverse' 1031 where you just make the sale, then strategize with your cpa on how to offset the cap gains for that year. also worth noting: 1/3 of something is better than all of nothing. it sounds like it's not really that partnerships aren't working, it's moreso that you feel like your % is no longer fair? 

When someone wants a ribeye steak, they can pay $60 at a quality steakhouse, $25 at a national chain with a sneeze-guard salad bar, or $12 and cook it on their own grill.

I'm assuming based on his post that this is in Modesto or Merced.