However, it's important to note that using leverage in an IRA can trigger Unrelated Business Income Tax (UBIT), and there are strict IRS rules to follow to avoid prohibited transactions.

I work with some of them on a daily basis, I partner with them on deals, etc. 

Since no transaction occurred and she is still the beneficiary and owner of the LLC, would the cost basis be maintained?

For on market deals, explain to listing agents that they would still get paid for the transaction out of your down payment to the buyer.

@Justin Hales If your rental has appreciated, selling could provide capital for new investments, but factor in transaction costs and taxes.

Create a daily routine of browsing these platforms for new listings and be ready to act quickly when a good deal pops up.

You'll want to get a business bank account for the LLC.Do your best to keep personal and LLC transactions separate, document any funds transfers between you and the LLC.Your Trust should own the LLC, but you will be the LLC manager.

This strategy can be effective in real estate investment to build an extensive portfolio without paying taxes on every transaction.

follow up on my transaction.. 

I’ve gone on to do over 450 transactions since then.