Rollins v. Commissioner & The Self Directed IRA Structure

May 11th, 2011

The Tax Court held the loans to be a “self dealing” since Mr. Rollins couldn’t prove the loans were not a use of plan assets for his own benefit

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Is a Single Member Self-Directed IRA LLC Required to File a Federal Income Tax Return?

March 24th, 2011

No – a single member LLC is treated as a disregarded entity for federal income tax purposes and thus no federal income tax return is required to be filed

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