However, be aware that UDFI and UBI is taxed using the estate/trust tax rates, very nasty, they get to 39.6% pretty quickly (see below): If Taxable Income Is: The Tax Is: Not over $2,500 15% of the taxable income Over $2,500 but not over $5,800 $375 plus 25% of the excess over $2,500 Over $5,800 but not over $8,900 $1,200 plus 28% of the excess over $5,800 Over $8,900 but not over $12,150 $2,068 plus 33% of the excess over $8,900 Over $12,150 $3,140.50 plus 39.6% of the excess over $12,150 UDFI is when you borrow in a SDIRA, UBIT is when you engage in an active business in your SDIRA or SD401K (such as flipping, wholesaling, and building/development).

When a tax-exempt entity such as a retirement plan engages in a trade or business on a regular or repeated basis, then UBIT applies. 

I engaged an accounting firm last year to help me develop a plan but that was a bust.

If he refuses to engage in dialogue with you, and you have a legitimate claim, then prepare for small claims court.If he is licensed, bonded, or insured then contact the department of labor and industry, or the equivalent for your jurisdiction.

Every PML literally makes up the rules as they go.So here's our I engage Private Money Lenders and I suggest that you do similarly.Nearly all Private Money Lenders will flatly say "hell no" to my requests below.

The person (the housewife) who engaged me in the negotiation does not really speak English.

.- When do I engage a hard money lender?

While I typically engage in dialogue, given both that and howyou've doubled down on your lonely take, it’s unproductive for me to take timeto further debate you on this thread.

Spend some time every day on Bigger Pockets by connecting with “colleagues,” perusing blogs and videos, and engaging with others on the forums: http://www.biggerpockets.com/meet7.

We have 2 local chapters with excellent engagement.