In addition, instead of withdrawal, why not do a 401K rollover into an IRA which is tax free. 

In IT, nobody is building datacenters (small players) anymore everything is just about to rollover to infrastructure as a service.

.* Try to wholesale the property my friend is getting rid of in Gainesville FL (I am not good at wholesaling)* Pay down bad debt by $10K this year (old credit card debt)* Fractionally roll over 25% of my SDIRA and my wife's SDIRA from a Traditional IRA into a Roth IRA (because income taxes will be going up soon!)

If your above the limits then you need to look at insurance products for your kids when they are very young that roll over to cash annuities after about 10 years to help pay for estate taxes so they don’t have to sell.  

From my experience, Vanguard is very efficient with the transfer/rollover, so focus on getting your ducks in a row on the SDIRA side, get your account created, and then transfer the $$ when you're ready. 

But wait, if I had PAL-limited cost segregation losses in 2022, and I'm no longer limited by PAL in 2023, I simply roll over my 2022 losses into 2023 and use them in 2023, right?

Then just before for housing market started to roll over in late 2006, her bank refused to let her refinance yet again and she was forced to sell.Regardless of the equity they have in their homes, when too many motivated sellers enter the market because of layoffs in the area, house prices come under pressure.

Otherwise I will let it roll over to the VM.

Thats a loaded question..You kind of need to work backwards starting with the length of your rollover cycle. 93 days seems to be a good number.

If the answer is yes, then rollover all funds to Vanguard (or Fidelity).