See who has an IRA / 401k  that's invested in stupid stocks (sorry, I prefer an asset class I have some control over: forced equity real estate).   

You can pay for these expenses out of cash flow, out of your cash out refi, out of your IRA, on your credit card, or whatever money you have available.Failure to account for these expenses is a huge mistakes.

@Kimberly HeadleyMost states require a lease to identify the owner of a leased property, whether a person, trust, LLC, IRA, etc.Landlord = Lord of the Land = Owner per deedAgent = someone legally representing the ownerProperty Manager = Agent

I want to  invest Roth IRA in real-estate.

You might also want to check out DirectedIRA.com one of the principles is Matt Sorensen who is one of the foremost authorities on self-directed IRAs especially in the realm of real estate investing.

Can anyone recommend an CPA specialized in custodian companies operations and clients who use self-directed IRA for real estate transactions?

Roth IRA?

It could be someone in your family, your dentist, your local small business owner, or even anyone who has an IRA and is looking for better returns with less risk than the stock market. 

This friend is interested in trying to take over management of their real estate to qualify as a real estate professional to the IRS in order to be able to write off losses from real estate against their ordinary income, including IRA withdrawals or conversions to a Roth IRA. 

A lot of forum members are very knowledgeable in their respective fields related to real estate investing, whether that is real estate sales, wholesaling, flipping, rentals, lending, self-directed IRA and Solo 401k investing, or tax and legal guidance.Discounts on some products and services are offered to BP members: https://www.biggerpockets.com/perks/proIf you haven’t been to it already, you might want to check out the BP blog: https://www.biggerpockets.com/blog/The site has quite a few tools that can be helpful for new members.