Conveying SDIRA Owned Real Estate Back to the Trustee

[FRANK R.]

I am trustee holder for (I own) four rental properties through my SDIRA (Self-Directed IRA). I heard from a tax adviser that a rental property in a SDIRA is a tax shelter within a tax shelter. I thought about it and agree. I am missing out on many end of year tax deductions that I cannot claim because the property is in a SDIRA.

So I want to buy the properties out of the SDIRA, one at a time.  I know I cannot buy them directly because the "self dealing" rules prevents me from buying as a disqualified person. I understand a brother is not disqualified person. Is it legal for him to buy the property from my SDIRA and then I buy it from him?