Thank you Nick & George....

Thanks for the recommendation @George Gao!  

Matthews IV As pointed out by @George Blower, the Solo 401(k) option has the advantage of no UDFI on real estate acquisition indebtedness, but as @Brian Eastman highlighted, your mom must have self-employment income to qualify for a Solo 401(k).As reflected above, Solo 401(k) has better features, while self-directed and Checkbook IRA have broad eligibility.You may want to consider a Roth conversion, after which your mom would have no required minimum distributions.

Thank you, George for replying to my post.

Thank you @George Blower.  

I have not called many yet nor have I edited the list down.LendersICG - icg10.com/programs / Bank of the Ozarks - https://www.bankozarks.com/ Belmont Federal - https://www.belmontfederal.com Carolina Trust Bank https://www.carolinatrust.com Fidelity Bank - https://www.fidelitybanknc.com/gastonia-cox-road/Fort Financial Credit Union - https://www.fortfinancialcu.org/products/Alliance Bank & Trust  https://www.alliancebanknc.comFirst Federal Savings Bank https://www.ffsb-nc.com Mortgages by Scott  http://mortgagesbyscott.com George Mason Mortgages https://www.gmmllc.com/gastonia-branch/ Jenny Holder Cedar Hill National Bank Fairway Mortgage http://fairwaymortgagecarolinas.com/contact/First Bank https://localfirstbank.com/business/Park Sterling Bank - https://www.parksterlingbank.com/index.htm Randy Miller for Fannie Mae Multifamily - 301 S College St, 4th floor. 

Hi @Kyle George KohuthWelcome to BP! 

Hi George,and It looks like Party #2 in your illustration is a wholesaler investor and party # 3 is another investor who has agreed to buy the property from Party/Investor#2.

@George P.

@George P.