If I understand the Act correctly, the regulation allow one spouse transfer loans to another spouse keeping the existing terms without the regular qualifying requirements.

Usually, a single-member LLC to avoid filing separate tax returns.

(provided my spouse also get REPS in 2025)?

That dissolution will trigger gains if the real estate has appreciated.The other problem with having an S or C corporation holding real estate is, that arrangement creates a mess if you die (or if your spouse dies.)

Lenders often require 30-40% down.Cash flow considerations – Since all expenses must be paid from your IRA, maintain liquidity to cover unexpected costs like repairs and vacancies.Rental properties vs. commercial deals – Residential rentals and commercial properties can both be great options, but keep in mind management complexity and income stability.Generally speaking, stay compliant – Avoid prohibited transactions, such as personally guaranteeing a loan, living in or personally managing a property, or transacting with disqualified persons (yourself, spouse, ascendants, or descendants).Diversify your portfolio – While syndications and real estate are great, consider mixing in other alternative assets like private lending, tax liens, or even notes for additional risk management.Work with the right custodian – Make sure your SDIRA custodian is well-versed in alternative investments and has experience handling syndications and non-recourse financing.If you’re looking for specific lenders who offer non-recourse loans, I’d be happy to point you in the right direction.

If you are both not fully on board, your spouse will resent you because this was not his/her idea and you are still living on concrete floors or sharing 1 bathroom, etc. - just the inconvenienced existence of fixing up one project at a time.

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A Qualified Joint Venture (§761(f)(2) )allows two spouses operating a business together to not file a partnership return; however the business can't be held as a state entity (§301.7701-2) like an LLC and it also requires material participation by each spouse under §469(h) which can be hard with a SFH. 

I have my own single family home in a nice middle America area of north Atlanta.