Invest in Syndication with IRA vs Cash

[Li Tolentino]

I am trying to decide if to use self directed IRA or cash to invest in a syndication project. Is there any advantages such as tax savings, depreciation for using Cash? I understand that using IRA it could be subject to UBIT because of the debt financing for the project but that seems not to be a huge amount. Other than that, what additional benefits can I get with investing with Cash? Thanks.