Can I sell a house to myslef my SDIRA holds once I reach 59.5?

[Daniel Dietz]

Hello All, 

I am thinking WAY ahead on this topic, but it is something I have not seen or heard much about  here on BP.

While the rules are very clear and it seems easy to understand as far as what the rules are during the phase BEFORE you reach retirement age. 

But what about once we reach 'retirement age'?  Say I have a rental, maybe a vacation home, that I have owned for 15 years in my SDIRA (or other plan) and I have now reached 60+ years old. Is there a way that I can now use it myself? Could my plan sell it to me as an individual person? Or is there a way to just take it as a distribution from the plan? 

If YES to that, would there be taxes due on that transaction in either one of those scenarios? If this is allowable, I am assuming if I took it as a distribution it would be taxed the same as selling some stock in the plan and paying taxes on that (if not in a ROTH)? What about if I say 'sold' a 100K property to myself, but put the 100K into the plan as proceded of the sale and took the house out of the plan?

Hope that all makes sense, 

Thanks, Dan Dietz