Please see additional considerations below.If you are eligible to set up a self-employed Solo 401k (or have a 401k plan through an employer which accepts rollover contributions and allows for 401k participant loans), another alternative which would avoid taxes and penalties would be to transfer your funds to such a 401k plan and then take a 401k participant loan.

@Jayson BellYou can rollover funds from a former employer plan to either a self-directed IRA or Solo 401k (if you qualify) to invest those funds in real estate.There are certain advantages of setting up a Solo 401k instead of a Self-directed IRA (if you are eligible to do so).

@Jingru SuiYes, you can rollover a Roth 401(k) over to a self-directed Roth IRA.

You could rollover or transfer to a self directed IRA, the funds stay in a qualified retirement account and then your SDIRA would purchase the property.

For costs associated with unit rollover like new flooring or dry wall repair, are you placing those in your OpEx (impacting NOI and sale value) or in CapEx (not impacting NOI and sale value).

2- Is there a way to roll over the Roth SD-IRA to a solo 401k account?

I have invested in corporate 401ks and have rollover IRAs.. 

You may avoid the taxes if you deposit the funds in an eligible retirement plan (which includes anIRA) within "3 years and a day" of the date of the COVID-19 distribution (note: compare to a 60-day rollover).

You may try and look at a section 85 rollover and see if it's possible given your situationhttps://www.marcil-lavallee.ca/en/resources-tools/monthly-newsletters/list-per-month/291-section-85-tax-free-rollover-to-corporations

Perhaps I roll over my 401k if I make it a full time gig, but seems to be no rush in that.