Contributions to a trust are often treated by the state as a gift and the state's gift tax rules will determine if any amount of the contribution to a trust during the year is subject to gift taxes.Additionally, if your mother may be contemplating going into a nursing home in the near future and depending upon Medicaid insurance to cover some or all of her nursing home cost, then you will want to establish a revocable trust and transfer assets to the trust at least five years before your mother needs the Medicaid insurance.

@Stephen SawrieWhiled a checkbook IRA (also known as IRA LLC) is common option, the solo 401k may be a better option.Following are the similarities and differences between the solo 401k and the self-directed IRA.The Self-Directed IRA and Solo 401k Similarities Both were created by congress for individuals to save for retirement;Both may be invested in alternative investments such as real estate, precious metals tax liens, promissory notes, private company shares, and stocks and mutual funds, to name a few;Both allow for Roth contributions;Both are subject to prohibited transaction rules;Both are subject to federal taxes at time of distribution;Both allow for checkbook control for placing alternative investments;Both may be invested in annuities;Both are protected from creditors;Both allow for nondeductible contributions;Both are prohibited from investing in assets listed under I.R.C. 408(m); andNeither may be invested in your own business.  

I would still do the math on  the EoL minus the 5k and contribute.  

What if your investor gets a divorce and now you have a third partner that isn't contributing anything but wants his/her cut of the profits?

If the unit is vacant, then there will (obviously) be no contribution of {a portion of the} rent to your income.

At the end of the year, if you have extraordinary amounts of cash flow I would back-pad my reserves if they were under funded due to expenses, recalculate my contributions and keep funding it with the new amount.  

Not the guru stuff, but personal coaches especially those who have contributed a lot on BP.

I am so thankful to get to stay at home with my baby, but I my goal is to be able to significantly contribute to our income so that my husband doesn't have to work so much to keep us afloat.

Assume that, in a given calendar year, a loan originator organization pays an individual loan originator employee $40,000 in salary and $125,000 in commissions, and makes a contribution of $15,000 to the individual loan originator�s 401(k) plan.

Where that isn't practical, I would record the expense and note it as an "owner contribution" or in accounting terms an increase in "owner equity" or as an owner loan.