That 100 front doors is a monumental accomplishment, considering I bought my first ever 1br 1bath six years ago in May of 2011 for $135,000.00 and accrued 10 total Condos and have sold my last condo and that money is sitting at the 1031 exchange holder to put into that 24 unit in Akron.  

An umbrella insurance policy is generally the better financial choice for most small portfolio holders.

Any UBIT taxes are paid by the IRA, not it's holder.

Here is how you would make money buying a NPN:House is worth $100,000 "As Is".Note on the property is for $100,000.Note holder would have to foreclose, fix up property, list and sell/close.

Account holder (you) are typically designated as the plan trustee (you don't need a TPA), which gives you total control over your plan assets.

Then at the time of distribution - account holder will be paying ordinary income tax.

The client would identify the properties in the portfolio and invest their exchange funds so that they are a percentage interest holder in the real estate.

This can give faith from a private lender; that you are willing to put money in the deal along with theirs.Do the right things like recording mortgage with title policy for lender and property insurance with lien holder information. 

My gut feeling is that the county and perhaps other lien holders that I'm not aware of, have harassed him in the past.

If the DST owner can sell quickly that's even better.10% return in RE is possible but one need to be a note holder/investing at debt syndication for riskier asset class (just look at GF there's lot of offers like that).