If he has properties, look them up on the tax records and see.

If you have nothing helpful to add, please avoid posting.What I am asking is if paying myself payroll and also taking profit distributions that are not subject to self-employment tax still applies if I am paying myself out of the Disregarded LLC and not the S-Corp directly.

Is there a certain level of insurance  (liability only) or add-ons I should concern myself with?

For the purposes of calculating the limited interest deduction, the total mortgage debt owed would include both the individual mortgage on Unit A and the owner's share of the underlying mortgage.So, the total mortgage debt owed would be $800,000 (individual mortgage) + $200,000 (owner's share of underlying mortgage) = $1,000,000.Therefore, the owner would be limited to deducting mortgage interest based on this total mortgage debt of $1,000,000, not just the individual mortgage.Thus, the deduction for mortgage interest would be calculated as:($750,000 / $1,000,000) * $40,000 = $30,000Therefore, in this scenario, the owner would be able to deduct $30,000 of mortgage interest for federal income tax purposes.

He has suggested that to defer taxes I first transfer $150k from my current Roth IRA account into a new Self-Directed Roth IRA custodial account that I will open. 

When you price out the Principle interest taxes insurance and any HOA the rents in most states won't cover the payment unless you have BIG down payment or equity. 

Active management vs. passive investment is one of the main differences between a DST and a 1031.Understanding the Differences Between DSTs and 1031 ExchangesInvesting in real estate often involves exploring various strategies and tools to maximize returns and minimize tax liabilities.

We have 3 airbnb’s in the Tampa/St Pete area and property taxes with insurance is reducing our returns.

You'll just be sitting on a ton of equity with no tax benefits. 

What I've seen from watching videos is that the tax court will not believe someone is working 4160 hours.