It was also financed as a secondary home (I was told that there is no difference in rate in the current environment between a second home or a rental).

The laws there can be much different then we are use to in the US, so you should consult a local attorney.

The price of a newly built property before I buy and the price of a newly built property soon after I buy that property can differ by almost 30%.

PM seems to be the main hang-up.

If you worked with a quality firm, they should be able to assist you with questions about the mechanics of moving funds around.The bottom line is that if all accounts are held in the name of the LLC and associated with the LLC tax ID, they are interchangeable - kind of like different drawers in the same desk.If the relationship with Stessa is in the name of the IRA owned LLC, you should be fine. 

I know my main investor friendly title company says 70% of those deals that get turned in to them don't close.

I've included an example below to help illustrate this.So different lenders have different rates (which do vary even for DSCR loans) but these are factors they all consider.See example below:DSCR < 1Principal + Interest = $1,700Taxes = $350, Insurance = $100, Association Dues = $50Total PITIA = $2200Rent = $2000DSCR = Rent/PITIA = 2000/2200 = 0.91Since the DSCR is 0.91, we know the expenses are greater than the income of the property.DSCR >1Principal + Interest = $1,500Taxes = $250, Insurance = $100, Association Dues = $25Total PITIA = $1875 Rent = $2300DSCR = Rent/PITIA = 2300/1875 = 1.23DSCR lenders generally let you vest either individually or as an LLC.

I am confused on how to think about my potential tax liability and I've had different opinions from professionals. 

Sonia2+ units are relatively rare in the state, they mainly exist on a few area’s Baltimore City, Hagerstown, Cumberland,Cambridge,sailsbury and Denton all of which are quite unique markets with thier own pluses and minuses.  

We got an analysis from 2 different companies and savings wise it makes sense.