The rollover can be in the form of a distribution (they send the money to him in his name) or a transfer (they send the money to him or to the new custodian in the name of the new custodian).

C Corp and S Corp tend to get double taxes (tax income, than tax salary/dividend distributed to you) and have much higher overhead costs to stay compliant.

Then PM makes distribution from trust account to owner.

On the multi-member LLC, they will consolidate the member's financial data to derive ratios, and they will also evaluate the individual members.

Even though they will be paying the rent using AFTER tax money, they will benefit from the fact that they are paying themselves (via the IRA), granted the money will be taxed a 2nd time when they retire and get distributions from the IRA.

By the end of the project I took a small portion as my compensation about $28k (which is specified in the LLC agreement as a percentage of profit before capital distribution).

If he took the proceeds, the IRS could go after him for not paying her debts with the money from the estate before he took a distribution as it would not have been his to give.At closing the check of what is left goes to the estate all debts need to be paid before it can be closed and distributed.

Well you can use leverage in the stock market by buying on margin or using derivatives/options... but it is extremely risky ;)Another aspect is the ability to "short" stocks or make money on the way down.

Being that you probably have a significant basis in the trust you could make a distribution that would only lower your basis and not be taxable.

I ask that last one because once I switch over to a fund like this, the money I am currently pulling out of each deal to live on, would need to stay in the fund and I'm left with no income until the end of the year if that's when the fund distributes profits.So, now I'm going to sit down and speak with my attorney about those questions and how to setup the fund to be as attractive to investors as possible but I'd love to get some real world experience in on this convo.