Self Directed Roth IRA

[Dan Carter]

I want to have my girlfriend change her Roth IRA to a self-directed Roth IRA. I would then sell her my rental property for $25,000. I paid 25,000 about ten years ago. It is now worth 125,000. I collect $1000.00 a month rent. She is 57 years old and I am 54. From what I researched I would have no capital gains tax on the sale. In 2-1/2 years we would then start receiving the rental income tax free. This seems like a great idea. Am I missing something? Will the fees eat up the gains? Will I need a management company for the rental? Thank you for any insight.