Also, I am thinking of investing into real estate via a new Self Directed Roth Solo 401K account due to tax free distributions after age 59 1/2 instead of SEP IRA, any thoughts? 

It may seem easy to jack up rent but there is something to be said about good, on-time paying tenants.As an accountant, I always rely on the numbers.

The borrower gets the benefit of having access to capital fast and the lender gets the benefit of charging a higher interest rate and not having to pay taxes on the profit.

@Kelly Taylor who doesn’t like tax free atm withdrawals?  

How would this be accounted for for general accounting and taxes?  

Talk to accountants before trying this.

Now you repeat that process until it's paid off.Disadvantages:It took a while for me to set up.Bank account is always low, lol.People can spend a lot with that amount of credit.People think I'm weird when I tell them DId you analyze what would happen if you moved all of that money you were using to pay off a heloc, not get a heloc and put that money in a treasury or other type of account that got you 6% interest or invest in an ETF or something lower risk?

For IRAs and HSAs, a financial institution trustee is an integral part of what the Tax Code defines as an IRA or HSA.

These tax deductions do not require you to become a real estate professional.

Not to mention the tax benefits it allows.