I had planned to open both custodial accounts and Roth IRA for them, then pay them through online payment from our business account to their custodial accounts, then transfer the money into their Roth IRA accounts.

Our credit scores took a big hit recently as we have been helping my son with his custody case, so we maxed out our credit paying for attorneys and all that fun stuff, then we had a late payment.

All Ira’s are custodial but there are plans that have a checkbook control feature allowing you to essentially bypass the custodian and save time and fees.  

You can have custodial self directed account or checkbook control.  

They actually tracked the chain of custody on the deeds of properties they had in their database to see who bought them and if they matched with any buyers in their data base they assumed these guys had back doored them.

Remember, Mortgages get sold to someone, and while it's a long custody chain with many "horse-swapping" in the mix, at end of day is the investor who is deciding where to plop down another few dozen million.

He has suggested that to defer taxes I first transfer $150k from my current Roth IRA account into a new Self-Directed Roth IRA custodial account that I will open. 

If you have a custodial account they should do it.   

Considering an inherited property in Los Angeles that could be rented for $6,000-7,000 monthly, and with monthly trips to Phoenix amid a child custody battle, I'm interested in understanding the current state of the Phoenix house hacking market.If you have insights, experiences, or trends to share regarding house hacking in Phoenix, I would greatly appreciate your input.

I have a friend who is a single mom and is singlehandedly raising her child, without any physical support or custody from the child's father.