You will just be taxed on whatever portion you choose to retain and not roll over into a new property.

If/when those properties come up for sale what's stopping you from sitting on public property adjacent to the one up for sale with a "buyer beware" sign and hand out leaflets with your own personal story.I suppose what I'm saying is you could either let this eat you up ... and you can be the thorn in this person's side... or you can roll over and take it... 

The restriction with respect to not being allowed to transfer or direct rollover a ROTH IRA to a 401k is listed in IRS Publication 590-A.

While this does add some complexities, they can be managed.Here are some considerations: For example, you could rollover the pretax funds to a traditional IRA and the Roth funds to a Roth IRA which will allow you to invest in a single LLC.

This is much more advantageous than the otherwise noted rule for individuals to roll over the gain amounts by November 2018 (180 months from the capital gain). 

I have seen her roll over, start laughing, eat her first bowl of mush.

Pay off that first property and quit claim it to the LLC...Business generates income and roll over to a 1031 after sale and re-invest.

The rollover to the 401k was invalidated.

You may avoid the taxes if you deposit the funds in an eligible retirement plan (which includes anIRA) within "3 years and a day" of the date of the COVID-19 distribution (note: compare to a 60-day rollover).

It is possible to personally borrow from an active 401(k) plan.Some people will use what is referred to as a 60-day rollover to "borrow" from an IRA for that brief window.