In a monetized installment sale you defer the taxes by selling on an interest-only installment sales contract (seller financing) through an intermediary.

Ponzi schemes are when a intermediary takes money from one investor (sucker) to pay returns to another investor (sucker) to make returns look better as a tool to raise more money to ine his or her own pockets.   

Under the hood, it is an intermediary sale like a 1031 Exchange.

@Brett Shoemaker You'll need to find a intermediary to setup the Solo 401k. 

A qualified intermediary is not just required but also is your guide through the mine field of regulation.

I would recommend speaking with your CPA and also a reliable and experienced Qualified Intermediary (QI).

The following is from a Q&A Qualified Intermediary Site, so use your own due diligence before relying upon it:AFTER BUYING A RENTAL HOME, HOW LONG DO I HAVE TO HOLD IT BEFORE I CAN MOVE INTO IT?

.- Can I utilize a 1031 for both properties and use one intermediary?

Keep in mind, it is important to discuss your particular transaction with your CPA, RE Attorney, and Qualified Intermediary. 

I would recommend that you speak to a reliable Qualified Intermediary who has experience with these transactions and of course you should seek guidance from your tax advisor.If you don't qualify for the 121 Exclusion you can still move forward with a 1031 Exchange if you want to defer the tax and depreciation recapture liability and purchase another investment property.