And a 1031 requires you to roll over everything- not just gain.

@Cian Hamill The only recourse would be small claims, and by the time you got a date on the calendar that month (and tenant) would be long gone.I wouldn't roll over, though. 

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).

The effects will not be immediate, but as leases rollover over the next several years, we may see a dip in overall demand for office space.

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).

I used the COVID distributions to make a roll over to my solo 401k.

I converted an old Rollover IRA to an SDIRA to do my first investment in a syndication.

I recently invested a small chunk of change in with a company to roll over into a "traditional IRA", which was then rolled over into a "self-directed IRA." 

Many times the counties will roll over and not defend the sale, leaving it to the high bidder.6. 

If the money is in your current employer plan and you saved the money from working for your current employer, you generally can't take the funds out of your 401k until you quit your job.As an alternative to taking a distribution from your 401k, consider the following:If you are self-employed (i.e. active self-employment earned income separate from your w-2 income) with no full-time w-2 employees, you can set up a Solo 401k and then rollover your 401k funds once you leave your current job.You could then take a loan of up to 50% of the balance not to exceed $50,000.