Keep in mind that notes are taxed at ordinary income rate so you get back much less after taxes. 

I'm not FEMA approved, just an ordinary licensed land surveyor, and I do around 40-50 elevation certs and LOMAs a year.

You can contribute there regardless if you take distribution from your Roth IRA or not.The amount of conversion is taxed at the ordinary income tax rate.

Mortgage amount owed: $42,932.32 including interest.PITI: $710.67/nxt month in Sep (I'm going to start paying taxes next month, mother was disabled)\Tax Assessed $90kIf sold $100k-125kInterest rate atm: 2%(It will increase to 3% in November)3 Bed/1 Bath- Split level house with a patio in the back.Possible Rent- $850 to $1,200/month. 

I'm going to assume that any realtor worth his salt is going to advise his client to reject an offer with any out of the ordinary contingencies.

This model is different from other investment models as it makes extraordinary deals available to ordinary investors.

I had to redo the kitchen, swimming pool, outdoor patio, bathrooms, and much much more.

Here's an excerpt from my lease that clearly states I am allowed to address similar situations:   (i) Yards, patios, balconies, vestibules, hallways, and entrances may not be used to store belongings or to dry clothes.

I had a landscaper come out and tell me that I've got a problem with my patio installation being too high because they have to fill dirt above the siding for the wash out.

They are ordinary income and you've likely got a bit of a struggle on your hands to work this through.You can absolutely set up retirement plans based on your flipping income, even if you're flipping with partners, but you're in a situation where you're trying to have your cake and eat it too.If you are really going to insist that your flipping is capital gains (it's not, but let's say it is), then no - no retirement contributions because retirement contributions are based on EARNED income and capital gains is PASSIVE/INVESTMENT income.