Solo 401(k) plans allow self-employedpractitioners to put realestate into a retirement vehicle. Thefirst job is to find a financial servicesfirm that has 1-person 401(k) plansand will let you put property into it.The next is to put money into theplan. You can contribute up to$41,000 a year into a solo 401(k),and if that isn't enough to buy theproperty you want, you can rollassets from other 401(k) plans orIRAs into your solo plan. Among themany downsides of this tactic areadministrative costs and hassle.Firms that offer solo 401(k) accountsdon't administer the property, so youeither manage the property yourselfor pay someone to do the job. Youmust also have the property appraisedevery year and report thevalue to the IRS. For a comprehensivelist of firms that offer solo401(k)s, contact www.401khelpcenter.com (503-705-9548).