IRA funds can be used to make investments only; they can't be used to buy a residence.

In non-commercial residence (<5 units), the vacancy is large impact to cash flow s as nd it typically is worth having rent not at the top of market.  

Everything I own is in an LLC including my residence.

Especially if you get a long term resident in the ADU and then you might can utilize them to help on your turns of the MTR. 

You have to think about a HELOC for what it is also, a second loan on your primary residence.

Assuming they were professionally prepared and compliant with state law, these should define your default interest terms – probably in your note.

When your tax professional prepares your 990t they will utilize the Cost Seg to minimize the UDFI tax. 

I just put some at my personal residence.

That way you could rent out the first property and also generate income from your primary residence as well.  

You would want to check local zoning to make sure you could build more than one as a lot goes into that beyond just being close to plumbing, electric, and gas.When you mention "a lot goes into that beyond just being close to plumbing, electric, and gas," what are the top things people tend to overlook when preparing to build ADUs?