@Nathan Emmert @Lumi Ispas remember that although you may not take losses over 150k FOR THAT PARTICULAR YEAR that it rolls over and could come in handy later for a year when you do not make 150k, or alternatively, when the property is sold. you only need to be a real estate professional for one year to suck all the roll over losses up that accumulate over the years.  

That $200K is a lot of money you can roll over into other investments.

The few profits were often encouraged to rollover to the next project.

While the money in HSA's roll over year after year, extremely few people have enough in a HSA to cover a major medical issue.

The lease would simply "roll over" to the new owner and it would be up to them to either continue with the lease or consider a "cash for keys" deal with the current tenant.If you do decide to go the "cash for keys" route with your current tenant you need to offer him a whole heck of a lot more (and more time to move) than what you've posted here.Gail

@Nicholas PrestonI'm not sure if you can rollover your 401k to a different one while keeping your job.

Follow fire trucks around, offer the freaked-out tenant to board up the house, no need to call your landlord first, and then charge whatever I want.I would never send a thank-you cake to a tenant who didn't call me when the unit was on fire.To each his or her own, but I'm not the roll over and play dead type.

Likewise, If you have any Rollover IRA accounts, you can roll them over every year, granting a 60 day float. 

You can learn more about the 60 day rollover rule by visiting the following page. https://www.irs.gov/retirement-plans/ira-one-rollo...

I had never heard of SDIRAs before but it was a Godsend when three friends all had large IRAs to roll-over and get going!