I would suggest to go to some Real Estate Investor meet up here in town to get a better insight into the current market and to gain a wealth of knowledge as well.

I don't plan on being an RE agent but the information that I gain will be worth it!

I suppose they would receive the tax benefits, which is something we want. 

We both have great credit.In the mean time I have been active scrolling listings and making calls to gain experience and plugging away at the rental property calculator.Really looking forward to start networking and becoming an integral part of this community.Chris

An additional benefit seems to be the ability to pay my kids out of the LLC so that they'd also have some earned income in order to start contributing to their own retirement accounts. 

The gains are subject to UBIT and then the balance goes back to the IRA.I can see that you are confusing UBIT with the similar UDFI.  

Or is it more advantageous to start off with a portfolio lender that will work with you so you have the benefit of having an established relationship with the lender so when you get to 10+ properties, they're more willing to work with you if the numbers make sense?

Throughout the years, my family has bought and flipped several properties, so I have had the opportunity to be exposed to the benefits of investing in real estate, and now I am ready to venture out into the investing world myself. 

Also, through my research I am learning that many banks/ lenders offer low Money down options very similar to FHA and PMI terminates after 20% equity is gained; which is awesome. 

2- How to structure the business to get the most tax benefits, taking into consideration that 50% of the company will be owned by a foreigner?