If you had a contract to purchase by a certain date, can the holder of that contract sell the contract?

I agree that it would be more prudent for IRA holder to simply act as lender in a transaction that may involve UBIT otherwise.If the doctor is self-employed even better route would be self-directed Solo 401k, which would allow him to fund this deal inside of his retirement account but also gives him the option of pulling up to $50K via participant loan and keep all the profits to himself.

The use of "neutral" is a bad word choice... in NC at least, the trustee can't be an agent of the owner of debt (e.g. bank) hence the debt holder substitutes as trustee an attorney firm to execute the power of sale.

Is there any tax liability for the IRA account holder, if the investor flips or trades the note and pays off the loan early?

Unless the seller owns the property free & clear it would usually mean being done in combination with one of the techniques in Brian's list.The only other thing I could offer is offer the seller a net price and negotiate discounts or terms with lien holders on the property.To the Original question, I think your criteria is fine but only testing a tweaking will confirm the best solution.

Invitation Homes (google em) is their property management company that shows you a bit more about this part of their business.They havent concentrated on the KC market, but there are a couple of other large fund holders that have bought in bulk from the KC area, hence, lower inventory.They are a fascinating company to follow and learn from.

You may or may not have better results with other systems, but when starting out, this is what I would suggest for any starter, not just for wholesalers but for flippers, buy and holders, etc.

Yes, technically the escrow is for taxes and insurance, but in reality it's a checking account.In the event that you refi your mortgage, that escrow balance comes back to you because it is essentially your money held at the mortgage holder's office.When I'm doing accounting, I transfer the escrow portion into a separate "checking" account. 

As for the lien release, it means that there is no longer a lien on the property, so that you can resell it if you wish, and also means there can be no foreclosure by mortgage lien holder, since it is released.

I am a note holder and am looking at my options.