@Leigh C Here is a PriceWaterhouseCoopers client alert on Act 22: http://www.pwc.com/en_GX/gx/hr-management-services/newsletters/global-watch/assets/pwc-puerto-rico-income-tax-exemption-granted-non-residents.pdf 

The Unrelated Business Income Tax  (UBIT) is assessed when a tax-exempt entity, such as an IRA or a solo 401k plan, engages in a business activity that is not related to its general purpose.

@Jorge,The Rollover as Business Startup would likely be more than you are looking for, as it involves a C-Corporation and Profit Sharing plan combination.Making a new contribution to the Roth portion of a 401k each year comes from income you earn in the business that is sponsoring the Solo 401k - which is your after-tax real estate flipping activity.As you build the 401k plan, it can invest in many ways associated with real estate.Flipping houses does not disqualify a retirement plan, it is just a type of activity that comes with a tax burden since the tax-exempt entity is competing with taxpaying businesses.  

Since you identify this as being a transfer between domestic partners not married persons, I doubt any states laws would treat this as a transfer between family and exempt it from any costs or taxes.

Hi T Jay,Having done my share of 1031 exchanges, hopefully this will help.First, check to see how much, if any, of your 40 acre property qualifies for the $500k married couples tax exemption if it is your principal residence.A 1031 exchange is meant for exchanging investment property not primary residences.Locate the areas & then identify the properties you want & tie up as many as you can BEFORE you sell your property to reduce the stress of the time pressures of 1031 deadlines.Get a good education on management & smart property acquisition.

Most people go with state or federal exemptions to registering.

Not to mention that you must wait for your next tax filing to get it back.there are a couple of exemptions.  

Will rent.I believe it is NOT exempt from any Cap Gain (2 of 5 year rule)Furthermore, if held less than 1 year it will be Short term Cap Gain.If held over 1 year, Long term Cap Gain.If held over 2 years (and lived in) Exemption applies.Yes / no / maybe?

Did you have permits for this project or were you exempt based on agricultural property?  

Use Xmpt H Sale Amt Sale DateYrBlt Sqft Assd $79,610 Impr $41,959ZoneUnitsRms 0 Beds 4 Baths 2 Lotsz 5981 SF Tract Lot 21Tax 1199.42 Tax Rate Area 0-067 Tax Status Delinquent Assessed Value : $79,610 Percent Improvement : 52.71% Homeowner Exemption : H Land Value : $37,651 Tax Amount : $1,199.42 Tax Rate Area : 0-067 Improvement Value : $41,959 2011 Tax Account ID : Market Improvement Value : Market Land Value : Market Value : from this information how do I determine who to direct mail to and etc.??