Archive for the ‘Self Directed IRA Rules’ Category

The Basics Of Taking Hardship Distributions From Self-Directed IRAs

August 31st, 2017

The following originally appeared on Forbes.com, written by our own Adam Bergman – There is generally no limit or restrictions on when an IRA owner may take a distribution from his or her IRA, although there may be adverse tax consequences, such as income tax and/or an additional tax on early distributions. However, pursuant to […]

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Self-Directed IRA Platform Offers Financing Options to Houston Flood Victims

August 29th, 2017

Self-directed IRA LLC hard money investment option could offer valuable funding options to Texas flood victims IRA Financial Group, the leading provider of self-directed IRA LLC and Solo 401(k) Plans, anticipates the use of the self-directed IRA platform as an attractive funding option for Texas flood victims. As a result of the recent enormous devastation […]

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Calculating Tax on UDFI from Self-Directed IRA Investments

August 18th, 2017

When a tax-exempt organization like a Self-Directed IRA or charity borrows money for a transaction on a nonrecourse basis, the IRA or charity must complete IRS Form 990-T and Schedule E and report the income, as the income is likely subject to tax. In general, a tax-exempt organization like a charity or IRA is permitted […]

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Funding a Self-Directed IRA LLC with an IRA Rollover

August 14th, 2017

In general, a self-directed IRA LLC may be funded by a transfer from another IRA account or through a rollover from an eligible defined contribution plans, defined benefit plans eligible defined contribution plans include qualified 401(k) retirement plans under Internal Revenue Code Section 401(a), 403(a), 403(b), and governmental 457(b) plans. What is the most Common […]

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What Type of Self Directed IRA Investments are Subject to UBTI?

July 31st, 2017

In general, most passive investments that your Self-Directed IRA LLC might invest in are exempt from UBTI. Some examples of exempt type of income include: interest from loans, dividends, annuities, royalties, most rentals from real estate, and gains/losses from the sale of real estate. When an exempt organization such as an IRA undertakes any development […]

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Can You Borrow from Your Self-Directed IRA to Invest?

July 27th, 2017

The Self-Directed IRA is a retirement solution that will unlock a world of investment opportunities. The Self-Directed IRA is a retirement investment vehicle that allows one to use their retirement funds to make traditional as well as non-traditional investments, such as real estate tax-free and without custodian consent. In most instances, investors using retirement funds […]

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Case Seems to Suggest an IRA Holder Could Not Be Considered a Fiduciary, But IRS Guidance Suggests Otherwise

July 17th, 2017

Greenlee v. Commissioner, T.C. Memo 1996-378 When a plan trustee participates in the decision to cause a plan to make a loan to an entity in which the trustee owns a significant ownership interest, the IRS will likely consider the loan a prohibited transaction, as it did in Technical Advice Memorandum 9119002.  In the Greenlee […]

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How to Use a Self-Directed IRA to Buy Cryptocurrency

July 13th, 2017

The Internal Revenue Code does not describe what a Self Directed IRA can invest in, only what it cannot invest in. Internal Revenue Code Sections 408 & 4975 prohibits Disqualified Persons from engaging in certain type of transactions. The purpose of these rules is to encourage the use of IRAs for accumulation of retirement savings […]

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