Interest rates have a direct influence on commercial property value---as interest rates raise, cash flow diminishes and so does the overall value...This is most likely the culprit in your situation.

But remember...the value of goods and services quickly diminish after the service has been rendered.

The tax can diminish the benefit of using an IRA for flips.Sometimes it is better for the IRA to act as a hard money lender to flippers.  

My exit would be small to warrant the extra risk with my return being diminished with carrying.

The 990-T would be specific to the single leveraged investment and not comprehensive for the IRA as a whole.The bottom line with UDFI is that if the cost of using leverage (in terms of taxation and tax preparation) does not diminish the return on investment in any significant fashion, and the resulting net after-UDFI return from the investment is superior to other non-leveraged investments, then the deal can make sense.

I still negotiated a final walk-through, because a property can diminish for various reasons - vandalism, theft, busted pipes, fire, etc..

Just because people are not capable of calculating the appreciation reate does not diminish it.

You'll hit a point of diminished returns if you're relying too much on reading material without taking some action.

If that weren't enough, Obama promises to raise our taxes; raise corporate taxes; diminish the home mortgage interest deduction; diminish the deduction for charitable giving; start a new socialized medicine entitlement; and enact a disasterous cap and trade system that will raise utility bills for EVERY American and raise fuel prices by $2 per gallon!!!

A few other thoughts:No leverage means higher cash flow, but your ROI will be greatly diminished.