The best option for you depends on a number of factors including your exit strategy, any liability concerns and preferred tax treatment.Type of EntityTax TreatmentMain AdvantagesC-CorporationDouble TaxationCorporate tax rates are lowerS-CorporationPass-throughSelf-employment tax savingsLimited Liability Company (LLC)Pass-throughLiability protection and flexibilityFuture Outlook and Recent Tax Law ChangesMost recent tax changes applicable to real estate investors include:The increase in the estate tax exemption to $13.61 million per individual for 2024.

At that rate the investments cashflow nicely.One big concern in this model that some investors are still being talked into funding ground up construction.  

I believe the risk of taking away less in our current market to be a concern.

My concern was small single person businesses are subject to robberies which occurred frequently in the area in the early 1980's.The building was built in 1890 and NYC established building codes in the 1920's, and someone owned it all the while passed and my dad offered to purchase it but was beaten to it by a flipper who got it for $23K, and he bought it from the flipper for $25K.

It's concerning that Bigger Pockets admins continue to leave all of Matt Motil's classified ads here on BP where he was fishing for victims for his Ponzi Scheme.https://www.biggerpockets.com/posts/user/mattmotil https://www.sec.gov/news/press-release/2023-196

Need some experience guidance to start.Note i am beginner in US investing.regardsShiv

Issue the loan to the borrower's entity (LLC).Either be available to receive a call or return the call as swiftly as possible when the borrower comes calling.Allow the borrower to have multiple open loans simultaneously (if all parties are comfortable with it) to help the borrower grow their business.Have loan products that help the borrower to expand their investing options in relation to ground-up construction and/or multifamily.Have staff that are knowledgeable to investing that can assist and understand the borrower's concerns or requests.Just a few that come to mind. 

I highly recommend them to anyone looking for a team that really takes the time to understand your goals & offer expert advice to a beginner on how to get started investing from a distance.

I'm sure there's some anonimity on assets and he owns more than I know about, but he's never raised a concern with someone knowing about his projects. 

Concerningly so.