Oh hell!  I don't know.  I talked to the son I know the best.  I think he had a friend (CPA) I believe help him set them up.  I already told him that I will not do the 1065 partnerships because I don't know enough about them.  I have steered clear of those (unless they were my own) for many years.  Ask me anything about the 1120-H forms...I did about 140 of those this year.  But other than those HOAs I do individual returns.  I can handle rentals and Sch Cs...but I stay clear of S-Corps and C-corps.  I spoke to this mom the other day, she doesn't sound good at all.  I think her days may be numbered and her kids are aware of that.  She also is selling one of the rentals by eminent domain this year along with her personal home next door.  They are widening the road so I am kind of glad I don't have to deal with that either since she has owned these homes for probably 50 or 60 years.  I hate telling people they owe taxes in the 5 or 6 digit amounts.  Ok...going back to work.  Thanks for the break!