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?

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. 

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

If your income exceeds the Roth IRA income threshold limits, and you already have Traditional IRA accounts, I recommend transferring the IRAs into your current 401(k) Plan(s), assuming incoming rollovers are allowed.

And before you craft your offer, have your agent reach out to the listing agent to find out what is important to the sellers so you can be sure you address that in your terms.Make your offer as early--and as frictionless--as possible.Good luck!

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

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.