However, as partners are husband and wife, some states may disregard.

Hi Walter,Happy to help.Do not simply disregard an attractive or profitable mobile home because of the age or the number bedrooms.

Not generally advisable with rental real estate.A series of single-member LLCs that have not made a corporate tax entity election are disregarded for income tax purposes -- you'll report the activities directly on your 1040 as if the LLCs don't exist.

The IRS considers single-member LLCs to be disregarded entities.

Since you are in PA, you may want to read this and disregard some of these other ideas:http://www.biggerpockets.com/forums/52/topics/72185-water-sewer-bill---what-to-do-with-it?

I am not intending to owner-occupy, although I have not completely disregarded that as an option.

@Joshua MassariIt is very rare to have a blocking C corp in a SDIRA simply because the amount of UBIT generated would have to be pretty massive to outweigh the benefits of the LLC acting as a disregarded entity for the IRA.

@George Brix, If that LLC is a disregarded entity the IRS ignores the entity and says that you are the tax payer for 1031 purposes. 

A single member LLC is probably a disregarded entity for tax purposes for you.  

Recent adverse credit, maxed out revolving credit cards, tax liens, disregard of obligation, etc?