Be aware that the new tax code restricts the use of the money to real estate related uses, like renovation, buying other real estates, etc.

I specialize in commercial real estate, in Billings and work with NAI Business Properties, the top producing commercial firm in the state.

Again, a realtor who specializes is going to have much better information then I am. 

In addition to the plan setup, most quality providers of such services will offer meaningful support to help you navigate the tax code as you make investments. 

The other 60% are lights that buzz, flicker or the min/max dim range is uselessly narrow, or fixtures with special bulb sockets that dimmable LED bulbs are not readily available. 

Regarding buying a single family and converting it to multifamily, not all properties can be converted into multi family due to Building Code, Zoning and ADA reasons.

Here is a list of lenders who specialize in loans like this:https://www.biggerpockets.com/blogs/2810/50272-lis...Hope this helps! 

I know it’s not the typical local Bank stile but regions was running a special .99% for about a year check them out!

Great learning for me, and special thanks to Brian for clarifying and  Dmitriy for making me look at it differently.   

(D) "Institution of higher education" includes all of the following:(1) A state institution of higher education, as defined in section 3345.011 of the Revised Code;(2) A nonprofit institution issued a certificate of authorization under Chapter 1713. of the Revised Code ;(3) A private institution exempt from regulation under Chapter 3332. of the Revised Code, as prescribed in section 3333.046 of the Revised Code.(4) An institution with a certificate of registration from the state board of career colleges and schools under Chapter 3332. of the Revised Code that is approved to offer degree programs in accordance with section 3332.05 of the Revised Code.