Need I be concerned with UBTI?

I have a sibling who is looking to sell two single-family rental properties but is concerned about the tax implications.

Can you please help me understand better what potential concerns in your experience can potentially arise here? 

I completely understand that concern and glad you both raised that point about a nursing home, however, I do have a big house and we have casually talked about moving her in with me when that time comes.

My only concern is searching for the rent to value "1% rule". 

I'm concerned with being hit with a lot of "unexpected" costs as the project starts.Any advice would be appreciated.

I've consulted a few times over the years with planners and with the way I buy properties, my liquidity requirements, and my concerns about about how government overspending affects the future, makes me a poor candidate for IRAs and 401(k)s with the stifling regulations.   

Insurance cost for weather-related disasters is growing to a major concern in many of the southern markets.

Based on your response Katee you clearly have not read through my comments in any detail or tried to understand my perspective or concerns.

Points I can roll into the cost and don't mind a buy down if necessary.My primary concern is the bleed rate monthly for the build, Airbnb stabilization and the year after while we season it and prep for final financing for long term hold.