@Jim P.While both solo 401k participants funds may be held in one bank account, from a long-term planning perspective, distribution, planning, and audit perspective, it may be best to hold each participants funds in separate participant accounts. 

I will let others way in to confirm but I believe that BBB rating are bunk and mostly derived by the company paying to be rated.

Further, sheltering income via a retirement account does not eliminate the tax, it defers the tax until the income is recognized as a distribution from the retirement account (mandatory distributions begin at age 701/2.).  

The problem you would face, if you mortgage in order to invest in the stock market is that you'd be paying approximately 4% on any loan in order to invest in the market which, on the whole, has a yield distribution of less than that (e.g. the S&P 500 yield (check out SPY) yields about 2%.  

Capital gains tax rates depend on your income level however, an IRA distribution and the depreciation recapture are treated as ORDINARY income. 

If Rental Income is being derived from the Property being vacated by the Borrower, the Borrower must be relocating to an area more than 100 miles from the Borrower’s current Principal Residence.

With proper planning it should be possible to dissolve the coop and distribute the assets (units) to the share holders.  

Just a list will be worth less than something you add value to.Check to make sure you have the legal rights to distribute the data in the product you bought. 

Banks may in fact want more liquidity - since there is no income derived from owning land during the year. 

That is not possible within IRS rules, other than by taking a (potentially taxable) distribution from the IRA.The questions I would suggest you ask are related to keeping the Roth IRA as a tax-sheltered vehicle.