While technically it might be possible to partner with disqualified person under certain circumstances, this is really bad idea as in most cases this would lead to a prohibited transaction and will disqualify the IRA.

I am experiencing similar circumstances in the STL market.

*Please note, there are unique circumstances for each investor.

This might be more of an individual question based on someone’s own circumstances.

If you're using the property as a residence based on the facts and circumstances, this exception isn't going to help you.If you're not using the property as a residence, and are merely on site (even if you stay nights) to engage in repairs and maintenance on a substantially full-time basis, well that's kind of a safe harbor that gets us out of the personal use trap under Sec 280A. 

Given your circumstances I think that a 1031 exchange is likely the most tax-efficient option for you. 

Hello Everyone,The purpose of this post is to determine or get a rough estimate of rehab costs and some suggestions on what I should do regarding a couple circumstances with a potential house flip.

Make sure to look at any deferred maintenance or neglected repairs that could get expensive quick.  

Thanks Max, my concern lies with this area of the greater economy and the resultant impact on the overall housing market rather than my own individual circumstances.

You already said you would pay it in other circumstances, so it seems that may be your answer.