Our investors’ interests will be secured by a first-priority lien on our properties.Within five years, we will sell or refinance our properties to pay off liabilities and to distribute principal and profits to our investors.

A large part of the loan proceeds were almost immediately distributed to “personal accounts and payoffs†for Tim Blixseth, who founded Yellowstone and controlled it, and his former wife, Edra.“The only plausible explanation for Credit Suisse’s actions is that it was simply driven by the fees it was extracting from the loans it was selling, and letting the chips fall where they may,†the judge wrote.“Unfortunately for Credit Suisse,†he added, “those chips fell in this court.â€A Credit Suisse spokesman told Reuters that the company was disappointed with the ruling, disagreed with the court’s findings and was considering its options.

Once paid off, any profits would no longer be subject to UBIT, and profits from a sale would also not be subject to UBIT if the property was paid off at least one year prior to the date of the sale.When you take a distribution from the IRA, however, you would pay taxes.Its my understanding that a Roth, however, is NOT subject to UBIT at all.

Distribute flyers to invite the surrounding homes, nearest couple of hundred.

@Jose Hookeryou don't owe government any taxes until you take the distribution.

@Kody Broussard, if they take funds out of their IRA through a distribution and invest in your business, at that point, it is just cash from them and their IRA is not involved in the transaction and thus, neither you nor they are subject to any of the usual IRA restrictions.  

All of the transfers were done simply from one IRA to another, and I WAS NOT taking taxable  distributions, so all of the money continues to be tax sheltered.

Simply getting the seller to hold a second also doesn't work because it puts me at over 75% LTC and just under DSCR thresholds.I'm hesitant to start shopping for equity partners, 1) because I don't know many, and 2) partnerships always tend to have an issue arise and not sure I want to deal with issues with minority partners, especially if their goal is distributions of capital too early in the deal...Is there a creative way to keep the seller in the deal that doesn't lower debt coverage ratios or maybe puts a future buyout option into equity?

I'm closer to the 59 1/2 for distributing funds. 

And if you are self employed or derive your income from investments, that brings in a whole new set of fun variables.