If there were any special allocations, preferred returns, subject to business interest expense limitations, etc, depending on complexity could go up to $5k+.

For example, you can end up winning the bid on a second mortgage foreclosure, which means you will take title subject to the existing first position mortgage.  2. 

I don't want to go into too much detail, but it started out paying 12% annualized distributions for 3 quarters, and then they ceased for the remainder of our ownership.

If they can demonstrate that they can, when the lump some comes in, I would still be in charge of distributing when and how it is spent. 

Heck, it might have been upward of $20k, I now forget.Please help with the original subject though.

Distribute funds to pay off $10K of student loans. 

It's been a long time that rents have been rising so I think the prospects of rents falling is a foreign concept, but just like prices, rents go up, and eventually they go down, so you don't want to be in a tough position with a high mortgage payment if that happens.This is all just my personal experience and opinions of course, and I could well be too conservative in all of this, but nonetheless that's my current thinking on the subject (and thanks for the compliment about being a good resource, I'll look forward to your reaching out again in the future :)

When is a non-financed house flip inside of a SD IRA or Solo(k) subject to UBIT? 

@Kase KnochenhauerThere are posts almost every day in the forums regarding Solo 401k plans.Please see the following regarding Solo 401k vs Self-directed IRA, Considerations re Investing in Real Estate & Consideratiosn re Choosing a Solo 401k provider:Solo 401k vs Self-directed IRA:A Solo 401k has several advantages as compared to a Self-Directed IRA including the following which specifically apply to your situation:Unlike a Self-directed IRA, you can have the account for the Solo 401k at a bank or brokerage that does not charge maintenance fees and where you will have checkbook control.Unlike a Self-directed IRA, if you use leverage (which must be non-recourse financing in either case) to acquire real estate with your Solo 401k the income will not be subject to Unrelated Debt Finance Income taxGeneral Considerations Re Investing Retirement Funds in Real Estate:1.

There are ways like "subject to" but I've never been a big fan, because you still don't own the property and/or the existing mortgage can be called due.- Tom