@Michael MorrongielloYour interpretation of my answer is correct.

Ok, for anybody still interested, I located the applicable regulations.Performing repairs yourself on property held within your SDIRA fall under United States Code: Title 26, § 4975, subpart (c)(1)(C) which reads:(c) Prohibited transaction(1) General ruleFor purposes of this section, the term “prohibited transaction” means any direct or indirect—(C) furnishing of goods, services, or facilities between a plan and a disqualified person;As stated above, it is a little vague and subject to interpretation.

My issue with SB 721 is that interpretations of the law vary from individual to individual.

At least that was my interpretation after reading a few pages of the complaint but attorneys tend to throw everything at these things hoping something will stick.  

I often see this interpreted as being asked to work for nothing.

I wanted to start a discussion to spread the knowledge, help interpret the new law, and field questions property owners may have. 

This is an elderly Asian couple and the daughter did most of the talking/interpreting.

So if I'm off-base, I certainly apologize to you all and will have to apologize to her... otherwise, I'm going to have to make 100% certain that this interpretation is correct before I speak with her again. 

If I am interpreting your question accurately, filing the lien (with the county clerk in NJ) against the LLC is done so that when the bank that wants to refinance you does its underwriting, it sees (by looking in the county clerk recording system) that there is a mortgage (which is the lien). 

More so, each accountant has their own procedures and interpretations.