It seems the property is perfect for condo regime, and won't even qualify (due to lot size) for subdivision.  

All are equivalent in size.

If it is their space I would be inclined to allow more leeway through restricting volume/size. 

This is awesome, I love your model it's similar to mine and unit size is where I am going

Investors who have diversified their assets beyond real estate into retirement accounts which include a significant portion of bonds will fare better than those with overleveraged debt and nothing in the bank.

We have projected the facility to store about 85 boats( various sizes).

As you accumulate more properties, you end up with central AC units of all sizes and ages.Many of these require odd size filters you can't buy at the big box stores, so what do you do? 

The Philadelphia Housing Authority also released a plan recently to acquire a large portion of the Sharswood neighborhood (right next to Brewerytown)  for relocation of their headquarters from Center City and to develop the rest of the space for residential and commerical use. 

Service panel amperage and meter size.

The financed portion of the gain would be subject to what is called the Unrelated Business Income Tax or UBIT.Unrelated Business Income Tax (UBIT)In most cases, people hold investment properties in their IRA for the income stream, not for flipping, so the UBIT is not typically a factor.