Should a private lender, using money from their ira account, get lenders insurance when investing in buy and hold syndication deals?

I'm a retired software engineer, now focusing on investing my IRA in rentals and flips.

My cpa told me about sep ira and 401k options , I just haven’t taken advantage because I’m of the mindset , RE has a higher return and better for tax purposes .

Like a Roth IRA, brokerage account, or TSP those funds are for those vehicles alone.  

For example, I have a hard money lender I have been talking to who counts a certain percentage of IRA or 401k money as reserves.

I know it's not popular here but if you contribute to a traditional IRA it will lower your AGI, plus the saver's credit, depending on your income, can help you out.  

Right now we are working with a client who does Self Directed IRAs to purchase real estate. 

We have zero debt aside from the mortgage and are currently saving (investing, IRAs, SEP IRA, HSA etc.) 40-50 percent of our income.

Couples can combine their exclusions, enabling them to pass on nearly $26 million, before or after death- Colorado (Act SB22-238) reduces the valuation for assessment of residential property, including multi-family residential property, from 6.9% to 6.765% of the actual value of the property (Increasing to 6.8% in 2024); and reduces the actual value used for purposes of the valuation for assessment of commercial real property by $30,000 and of residential real property by $15,000- IRS allowing bigger contributions to retirement accounts: Employee deferrals increase from $20,500 to $22,500, catch-up deposits (over 50) increase from $6500 to $7500 (all increases apply to 403(b) plans, most 457 plans and Thrift Savings Plans), and contribution limits for IRA’s have increased from $6,000 to $6,500 while catch-up contributions (50 and older) remains at $1,000-IRS increases income thresholds for the Long-Term capital gains brackets: 0% Single (up to $44,625) / Married (up to $89,250), 15% Single (up to $492,300) / Married (up to $553,850), 20% Single ($492.301 and up) / Married ($553,851 and up)References:https://www.mansionglobal.com/articles/5-property-tax-changes-hitting-u-s-homeowners-in-2023-01672313496https://leg.colorado.gov/bills/sb22-238https://www.cnbc.com/2022/12/31/5-tax-investment-changes-that-could-boost-your-finances-in-2023.htmlhttps://www.cnbc.com/2022/10/20/irs-how-much-income-you-can-have-for-0percent-capital-gains-taxes-in-2023.htmlhttps://www.redfin.com/city/6463/CO/Estes-Park/housing-market

I made up a little form on Word and sent it to my friend who was lending from their self directed IRA.