I am wondering if any of the professionals on here, or others, are familiar with the techniques in the book "Keep-Advanced-Tax-Strategies-IRA" in regards to doing roll overs to ROTHs?

the only thing to be cautious about with smaller commercial banks is if you have 5 year calls.. those can bite you.. now I am not predicting this in any manner. but that was one of the main drivers of the last credit crisis was that the banks would not roll over the loans at the 5 year call. and then other banks were not loaning that lead to perfectly performing assets being foreclosed on .. especially if said small bank failed and a hedgefund bought all the notes.. they proceeded to foreclose on them like no tomorrow.  

If the loan was in default less than 60 days it could be considered a 60 rollover and penalties and taxes could be explained away.

@Mike ChurchFollowing are the similarities and differences between the solo 401k and the self-directed IRA.The Self-Directed IRA and Solo 401k SimilaritiesBoth were created by congress for individuals to save for retirement;Both may be invested in alternative investments such as real estate, precious metals tax liens, promissory notes, private company shares, and stocks and mutual funds, to name a few;Both allow for Roth contributions;Both are subject to prohibited transaction rules;Both are subject to federal taxes at time of distribution;Both allow for checkbook control for placing alternative investments;Both may be invested in annuities;Both are protected from creditors;Both allow for nondeductible contributions; andBoth are prohibited from investing in assets listed under I.R.C. 408(m).The Self-Directed IRA and Solo 401k DifferencesIn order to open a solo 401k, self-employment, whether on a part-time or full-time basis, is required;To open a self-directed IRA, self-employment income is not required;In order to gain IRA checkbook control over the self-directed IRA funds, a limited liability company (Checkbook IRA)  must be utilized;The solo 401k allows for checkbook control from the onset;The solo 401k allows for personal loan known as a solo 401k loan;It is prohibited to borrow from your IRA;The Solo 401k may be invested in life insurance;The self-directed IRA may not be invested in life insurance;The solo 401k allow for high contribution amounts (for 2018, the solo 401k contribution limit is $55,000, whereas the self-directed IRA contribution limit is $5,500);The solo 401k business owner can serve as trustee of the solo 401k;The self-directed IRA participant/owner may not serve as trustee or custodian of her IRA; instead, a trust company or bank institution is required;When distributions commence from the solo 401k a mandatory 20% of federal taxes must be withheld from each distribution and submitted electronically to the IRS by the 15th of the month following the date of each distribution;Rollovers and/or transfers from IRAs or qualified plans (e.g., former employer 401k) to a solo 401k are not reported on Form 5498, but rather on Form 5500-EZ, but only if the air market value of the solo 401k exceeds $250K as of the end of the plan year (generally 12/31);When funds are rolled over or transferred from an IRA or 401k to a self-directed IRA, the amount deposited into the self-directed IRA is reported on Form 5498 by the receiving self-directed IRA custodian by May of the year following the rollover/transfer.Rollovers (provided the 60 day rollover window is satisfied) from an IRA to a Solo 401k or self-directed IRA are reported on lines 15a and 15b of Form 1040;Pre-tax IRA contributions on reported on line 32 of Form 1040;Pre-tax solo 401k contributions are reported on line 28 of Form 1040;Roth solo 401k funds are subject to RMDs;A Roth 401k may be transferred to a Roth IRA (Note that from a planning perspective, it may be advantageous to transfer Roth Solo 401k funds to a Roth IRA before turning age 70 ½ in order to escape the Roth RMD requirement applicable to Roth 401k contributions including Roth Solo 401k contributions and earnings.)

What is important to highlight is that what is common in any disruption is that when you make something less costly, frictionless, and available, it expands the industry.Let me elaborate on this a little.About 20 years ago, if you wanted to buy or sell stocks you were required to call your stock broker to execute the trade.

During this period you can rent to market-rate tenants with no rent restrictions, but you cannot evict any income-restricted tenants...your rollover to market rate has to happen through attrition. 

i also have 100k in a 401k which i can roll over into a SD 401k in december if anyone knows about how that works. 

Dan, if you are not self employed you would not qualify for the Solo 401K plan, however you can set up self-directed IRA, rollover your funds and invest.

Rollover and self directing  would be ideals if you want to invest in the RE. 

@Chris OconnorIf you are self-employed with no full-time w-2 employees, you can set up a Solo 401k & rollover funds from a non-Roth IRA as a tax-free direct rollover and then invest in real estate.