It wasn't too many years ago that the S&P index began to be traded.

Sec. 1.179-4(e) explains the placed in service date as:“the time that property is first placed by the taxpayer in a condition or state of readiness and availability for a specifically assigned function, whether for use in a trade or business, for the production of income, in a tax-exempt activity, or in a personal activity.” 

I am a new real estate investor and by trade I am a cyber security professional and infrastructure project manager.

The different trade people will have to look at your property to give you accurate estimates.

I'm also needing advisement once I locate the Trustee on how to position this real estate purchase without a tax consequence.    

They are known as Limit systems.A bank will limit their exposure to many different types of risk - currency risk, counterparty risk, interest rate risk etc by automatically disallowing any trade that would put the bank over the limit in any one of these categories There are netting strategy that offset long vs short positions which would boost the number of transactions they can do.The type of risk being talked about here is counterparty risk which is designed to limit the banks exposure if an entity they are dealing with goes under.

Nevertheless I'll throw out some numbers from the always useful Price Edwards Annual Analysis from 2019:Class A packed a higher punch than previous years at $117,775 value per unit.Class B, also up substantially from previous years, traded at $97,372 per unit.Class C showed a (imagine this) increase from previous years to a $48,267 value per unit.

This will have lasting consequences. 

You want an accountant that can help you strategize and who is responsive when you want to know the tax consequences of the decisions you are making throughout the year.Good luck and let me know if you have any questions.

The trade off is the work required to do all those things well.