Announcement 2014-15 affirms this by stating “These actions by the IRS will not affect the ability of an IRA owner to transfer funds from one IRA trustee directly to another, because such a transfer is not a rollover and, therefore, is not subject to the one-rollover-per-year limitation.”If you decide to proceed with the movement of the IRA via the 60-day rollover method, the following revenue procedure references the new rule that was passed in 2014.

Yes, when I'm working on my flip I'm in high heels, full makeup, hair done, nails done, and sexy yoga pants. 

@Thomas S. that's exactly what I was leaning towards, thanks for the affirmation!

FYI - this is the type of shower head that a man with short hair might put into a rehab - because it looks cool. 

There is a lot you can do organizationally and structurally that will keep you busy but also reduce the gray hair for your CPA at tax time.As far as whether you've got everything you need for the form 8824 that reports the 1031 it all depends on how your reporting and record keeping have been in the past. 

@Sean Whiteman, The Rioprop decision is in the nature of an affirmative defense.

All new clothes all the time, carwash at least twice a week, put styling gel in his hair.

I would rather you seek out some grey haired real estate investor who can give you GOOD guidance.  

Since they were month to month I told them that the rent was going up $400 to get "just a hair" under market value. 

I'd sit down with them and with positive affirmations have them understand that parting ways is best for all.