@Tidal Creek,You can use the 60-day rollover rule to access IRA funds for 60 days, but how are you going to pay it back if you use the proceeds to buy the land?

I immediately ruled out Worchester and Merrimack Valley.  

@Steve Schaeffer For Question 1, your basis calculation in the DST (Delaware Statutory Trust) generally carries over from the old property under the 1031 exchange rules.

If a conventional loan is only available in your personal names, transferring the lot from the LLC to yourselves before the exchange could trigger IRS scrutiny and potentially invalidate the 1031 exchange due to the same taxpayer rule.

I would say as a rule: about $60 to $80 per sq ft. 

The IRS has strict prohibited transaction rules under IRC Section 4975, which prevent the IRA owner from personally benefiting from or interacting with the IRA asset.

. - The 4% rule is a helpful benchmark but leaves a LOT to be desired in terms of projecting retirement income from a liquid portfolio.

If you go this route, be aware that you’ll lose payroll deductions—so you’ll have to track contributions on your own (see IRS Publication 969 for HSA rules).2.If You Own a BusinessIf you’re running an LLC or S-corp, you might be able to fund an HSA through that payroll.

"CONSUMER AND GOVERNMENTAL AFFAIRS BUREAU ANNOUNCES COMPLIANCE DATE FOR AMENDED TELEPHONE CONSUMER PROTECTION ACT RULES ON PRERECORDED CALLS"A2P falls within this group, and compliance is required as of July 20, 2023.I use OOMA, which is P2P, with a separate virtual number.

.❌ Cons:Higher tenant turnover and potential roommate conflicts.Zoning or HOA restrictions in some areas.Managing multiple leases within one property can be challenging.If you’re leaning toward this strategy, it’s important to set clear house rules, screen tenants carefully, and have a solid management plan in place.