Since I dont' have a small business yet, my first thought to obtain a Solo 401(k) is as follows:Open an LLC to have a part time small business;Rollover my current IRA to a Solo 401(k) plan.Both the LLC and the Solo 401(k) will be focused on real estate investment.

See the following:https://www.irs.gov/retirement-plans/designated-roth-accounts-in-plan-rollovers-to-designated-roth-accounts2.

You could use a Rollover as Business Startup structure to have the IRA capitalize a C Corp that could be used to flip houses.  

Hi All,Is it possible to Rollover a pension payout to a real estate investment account tax-free?

I guess the bigger question is, do I rollover these annuities into a single beneficiary IRA and then into a self directed IRA for real estate purchase?

Hey guys, new fellow on board.I partner with my brother on rental properties, a gig we just started a year or so ago.. anyway for our last purchase I ran out of free cash and had to dip into my 401k rollover IRA - to the tune of $15k.

You will be able to rollover your other retirement accounts in there and have full control and the ability to invest in non-traditional assets such as real estate.You can learn more about it's features and benefits in this blog:http://www.biggerpockets.com/blogs/2810/blog_posts...

The XB did a full roll over back onto it wheels.

So perhaps your IRA lends to a contractor flipping houses and charges 2 points and 12-15% interest depending on the risk, LTV and what your market will bear.There is another route, which is the Rollover as Business Startup (ROBS plan).  

An IRA is broadly applicable and could accept a rollover from a TSP.