Setting up a SDIRA or Roth SDIRA the right way!

[Akshay Bhaskaran]

I have some questions/clarifications needed around setting up my SDIRA for the purpose of investing in Real Estate (Residential).

Current age: 31
Planned retirement age: 60
Current tax bracket: 25%

1. I'm planning to rollover the funds from my previous employer's 401(K) (which is currently invested in some target date funds) to a self-directed IRA once I find a good custodian to do so. I'm assuming this rollover does not trigger a tax event?

2. I'm in the 25% tax bracket now, and I have close to $110,000 in the 401(k) of my previous employer. Do you all think it would be okay to pay the 25% taxes now, and put the remaining ~$75,000 into a Roth SDIRA, so that the earnings go tax free? And, if I wish to liquidate the properties when I'm around 60ish, I don't pay the taxes?

3. The funds inside of the SDIRA must be used to purchase real estate as a whole meaning it should not have any mortgage. I don't think I can do a complete BRRR with $100,000 within my SDIRA, or may be $75,000 within a Roth SDIRA. So I might need little more money from the outside, may be for the rehab. Do you all think this needs to be and should be a non-recourse loan? Do HML or PML do that? Provide a non-recourse rehab loans for properties owned under an SDIRA?

4. Assume the house is $100,000. $60,000 came from within my SDIRA, and $40,000 comes from outside (non-recourse financing). Now, I need to pay UBIT on this $40,000. And, also, I need to pay taxes on this part of the profits. Say, rent is $1000, 60% (or $600) is not taxable, and 40% ($400) is taxable? And, can I write off depreciation, repairs, marketing, travel, and other expenses against this 40% and minimize the taxes?

5. Liquidation: If I were to start taking distribution or would like to liquidate the property when I'm 60, does a SDIRA make sense? or, Roth SDIRA?
(basically, is it worth to pay taxes now for $25,000) to have a good growth. 

Thanks in advance.