I know Treasury is still kicking around the treatment of REITs held by upper tier entities and the possible pass through of 199A benefits (kind of the opposite of what you are trying to address).

Treasury Regulation §1.469-2T specifically addresses the treatment of gain from the disposition of a passive activity.Anyone have experience with this topic? 

Treasury Department.

You could easily outperform PMI with investing that extra 15% in a US treasury bond. 

If you ask any tax CPA what reference material contains the highest level of authority, 95% will most likely tell you the Internal Revenue Code, followed closely by Treasury Regulations. 

If you are looking to place cash, right now short term treasury bills are yielding 5.4% roughly and some Money Market accounts are paying in the 5% neighborhood.

Although this provision and the new interest limitation under section 163(j) are both high priority for treasury to issue guidance, which is not expected until next year.IRC Section 199A(b)(1)(B) includes 20% of Qualified REIT Dividends - a defined term, which excludes section 857(b)(3) capital gain dividends and section 1(h)(11) qualified dividends - in the definition of “combined qualified business income amount”.

As of 9:04am Eastern Time, the 10-Year Treasury, the rate that drives most mortgage rates, is up another 1.46%.

Perhaps mutual funds or treasuries which are far "safer" is what you should be considering.

I even posed a question directly to the treasury sept (“I see the taxes were $X based on an assessed value of $XX.