I no longer invest directly in medical real estate, I invest in medical office REITs. 

Anything above that reduces her $15M lifetime exemption.

But some towns (like Irvington) have their own local rental/property registration on top of that — even if you’re exempt from rent control.

Strip malls and medical office do not overlap.

For those actively acquiring properties, this could significantly impact deal analysis, particularly for high-income W-2 earners trying to offset ordinary income.The estate exemption bump to $15M / $30M is massive!

Correct that Solo 401k is exempt from UDFI which triggers UBIT on leveraged real estate.

I'm new to the STR strategy with my property to medical tenants.

Example Bowling lane versus Medical office.  

There's definitely a market for MTR here in Houston, particularly with the Texas Medical Center here along with other major businesses.

Medical debt is one thing.