Using IRA funds to invest in our funds eliminates one of the most significant advantages of investing: the bonus depreciation against ordinary income. However, many of our investors have considerable capital tied up in self-directed IRAs and solo 401Ks. Since this is an active business, UBIT tax is triggered as well. We have created an IRA-friendly version of our fund that uses the bonus depreciation to offset the first few years of UBIT tax and provides a sizable yield in a tax-free environment. We get yields from the low 20s to high 30s that level out around 20% for the first few years. The investor participates in the investment for the life of the equipment.