IRAs and 401ks are created in different sections of the tax code and do have some variations in the rules.Also, Solo 401k plans are not exempt from UBIT nor are they always exempt from UDFI tax. 

Well, worry no longer: The State of New Mexico will allow 10 investors to form a syndication and raise up to $1M and be exempt from SEC and state securities regs.

PRORATIONS: Real property taxes will be prorated based on the current year’s tax without allowance for discounts, including homestead or other exemptions.

My understanding is that it has to be a primary residence for 3 of the last 5 years to be considered exempt from capital gains taxation.

And if the total net investment income is less than the AGI overage, then the amount will be based on the total net investment income instead.Business income and earned income are exempt from the tax.

Or you can become an employee of the developer/builder or manufactured home builder(s), since employees are exempt (in some circumstances) for selling their own company's products.

At that point, we reached our capital gains tax exemption, and sold for a solid tax-free gain. 

Of course you are exempt from all of this if you don't have any of the following in the dwelling:fuel burning equipmentattached garagewood burning fireplace / pellet stoveThis has made me want to go to all electric appliances in my rentals in Baltimore County.

(Talk to a CPA, but tax exemption should continue for a few years if you decide to sell it later).If yes: Proceed to #22.

If you wish to use some of the new exemptions you should try to find a securities attorney familiar with the new regulations that knows the laws in your state well.