Any amount above the annual gift tax exclusion ($17,000 for 2023) counts against your lifetime exemption.

But who's counting?

There will always be people who want to rent by one but I wouldn't count on one raising property values - I would in-fact assume the opposite.

Count the gun shots on Saturday night

Thank God the utilities weren't more expensive.So let's agree to disagree and count it as a lesson of doing business and picking the right people to be on your team! 

Hey @Connor O'Brien - There is a list that CHA releases each year that states the maximum rent they will pay in certain chicago areas based on bed and bath counts. 

That said, here are the actuals:Unit count: 13 offices (sizes range from 165sqft to 2,800 sqft - it's a local mom & pop type commercial building in an A-/ B+ town that's growing) Gross Rent: $20,801Expense Ratio: 50.7%NOI: $9,736 (year 1, after vacancy) ---Cash Flow: $2,536 / moCap Rate: 6.5%

In other words, the employee contribution limit in 2019 is $19k, meaning you can only contribute $19k total between both plans (as the employee).SDIRA contributions do not count towards this $19k.

I do not know PL too much but I know it is the most popular for small unit count operators. 

The equity is actually what you are paying for the property.In this case let's look at the numbers that count,...the current numbers.You have about $500k or more in equity, which is buying you a property that's worth about $700k (I went with the lower PV.