Quote from @Abinadab De la Torre: @Andrew Moore great yes i normally buy and fix houses but for some reason I'm always on the same spot i would like to keep buying houses and probably rent it i would like to retire soon 🤫So you flip houses and roll over profits into the next thing from the sounds of it?

The employer and/or plan participant has the authority to alter or terminate (revoke) the trust in both cases, such as by closing the plan (subject to terms of distribution or rollover) or changing beneficiaries. 

Our funds to use for the deal is currently in an Rollover IRA.  

But it is nice to have most roll over from year to year.

You don't have to either roll everything over or nothing; you can choose to roll over whatever amount you want, but you do have to pay tax as normal on whatever portion you do not use on the replacement.

I'm assuming I would have to pay the Tax on the rollover into self directed.Larry

The unit is currently being run as a hair salon with chairs, mirrors, etc and would directly roll over to new tenant. 

I used my IRA to pay for it Cash and then did a 60 day rollover to not be hit by any tax penalties.

They certainly don’t want 20 people on title but if you show up with $500k or a million you want to roll over from a 1032.  

Will probably fix and flip to build up more equity to roll over to the next LTR.