I have an associate into setting up wills, trusts, annuities. 

But it was zero dollars from me.Won't go into financing beyond the scope of this site, selling tax` credits, bond financing, participations or discounting bonds or annuities....... 

Annuity.

I sold on contracts interest-only by owner to help spread out the tax hit and provide a nice annuity. 

I had dozens and was able to sell most with seller-financing for a passive perpetual tax-efficient annuity.   

For example, if someone is to receive an annuity income in two or three months you can consider that as a compensating factor in your decision.

By forming a partnership and keeping all percentages the same from start to finish no transaction has taken place between the disqualified persons they are each supporting their own share of the investment.From the IRS Publication 590:Generally, a prohibited transaction is any improper use of an IRA account or annuity by the IRA owner, his or her beneficiary or any disqualified person......The following are examples of prohibited transactions with a traditional IRA.Borrowing money from itSelling property to itReceiving unreasonable compensation for managing itUsing it as security for a loanBuying property for personal use (present or future) with IRA funds

If one has the cash and wants an annuity type income that works..

Put some cash this morning in an ETF  munifund: SHYD pays 3%.I  am lucky to have a fixed annuity that pays 3%; bought a while ago and can move cash in and out when I want.

Following are the similarities and differences between the solo 401k and the self-directed IRA.The Self-Directed IRA and Solo 401k Similarities Both were created by congress for individuals to save for retirement;Both may be invested in alternative investments such as real estate, precious metals tax liens, promissory notes, private company shares, and stocks and mutual funds, to name a few;Both allow for Roth contributions;Both are subject to prohibited transaction rules;Both are subject to federal taxes at time of distribution;Both allow for checkbook control for placing alternative investments;Both may be invested in annuities;Both are protected from creditors;Both allow for nondeductible contributions;Both are prohibited from investing in assets listed under I.R.C. 408(m); andNeither may be invested in your own business.