To expand on my previous post, I came across some information which showed that less than 16% of employers will allow an "in-service" rollover.  

On the other hand if instead of using an IRA to invest in real estate, you use a rollover as business startup (ROBS 401k/PSP) to finance a real estate operating company, then you can do the work on the properties and you can also take a salary. 

Most investors will use their existing retirement assets by funding their SDIRA with a transfer or rollover.

I was hoping to save this year's and next years contributions, and other things I could roll over to cover anything unexpected, and stay a bit diversified.I would need non-recourse loan of around 10k.

The only problem with this method is those rollover contributions do need to be in the account for 5 years before you can pull them out without a penalty.

Assuming no other options existed, once BK is discharged, begin drawing from 401-K, or from regular IRA created by a roll-over from 401-K, as needed to supplement SS income (assuming she has already quit her job).As alluded above, my bullet item 4 above may annoy some of my fellow investors and agents, but in the absence of more income, or willingness and ability from the kids involved, or other viable options, it is what it is.Best of luck to you and your Mom.

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 (IRA LLC)   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 2016, the solo 401k contribution limit is $53,000, 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.)

Could you roll over wholesale profits to a 1031 so you don't have to pay capital gains?

You may not be actively involved personally and provide services to your IRA, as that would essentially amount to making un-documented contributions to the IRA and artificially boosting the sheltering value.An alternate and entirely different structure known as a Rollover as Business Startup (ROBS plan) exists that allows for retirement funds to be utilized to capitalize an active business in which you are hands on engage. 

@Larry TuckerGenerally speaking, you can only do a rollover from a current employer retirement plan if you are over age 59 1/2 while still working there.Some plans do allow for an "in service distribution" prior to age 59 1/2, but that is rare, especially in the 403(b) world.Use that term when asking the question about the ability to rollover and you will get certainty.