A traditional IRA is certainly subject to UBIT, whether "self directed" or not.

He has a large amount in rollovers and IRA's.

The IRA to IRA transfer process can take 2-3 weeks, however, so something to consider. 

50% hard money. the rest was Self directed IRA How did you add value to the deal?

Private money and Self Directed IRA How did you add value to the deal?

I can look up the LLC info and find you in a heartbeat.This is not legal advice but by using Trusts you can mask ownership and transfer property very easily and no LLC feesLet me know if this helps and if you need more info.FYI I invest my self directed IRA into a trust using a trustee and my name appears nowhere.

Borrow against the IRA rather than take it out and pay taxes. 

A lot of forum members are experts in their respective fields related to real estate investing, whether that is real estate sales, wholesaling, flipping, buy and hold investing, lending, self-directed IRA and Solo 401k investing, or tax and legal guidance.There are some pretty nice discounts on many products and services offered as Perks to BP members that you might want to check out: https://www.biggerpockets.com/perks/proI really like the alerts feature that can quickly guide you to current topics that may be of interest: http://www.biggerpockets.com/alerts

I am thinking of opening up a HSA account and I am looking at Directed IRA (Mark Kohler) and it seems they charge a fee for everything, that will beat the savings I will get from tax saving from having the account. 

My questions: Is it better or a smart move to convert my Traditional IRA account to a Roth IRA before I convert it to a SDIRA?