Can I fund My Self-Directed IRA LLC with Additional IRA Funds?

June 19th, 2012

In general, most IRA custodians allow for individual IRA holders to make additional contributions to their already established self-directed IRA LLC structure.  The logic behind this is quite clear once you have rules the rules under Internal Revenue Code Section 4975.  Since the self-directed IRA LLC is wholly owned by IRAs, making additional IRA contributions [...]

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Can You Make Additional Contribution to a Self-Directed IRA LLC?

March 27th, 2012

The Self Directed IRA Structure has been in use for some 35 years, however, the concept of using an entity owned by an IRA to make an investment was first reviewed by the Tax Court in Swanson V. Commissioner 106 T.C. 76 (1996). In Swanson, the Tax Court , in ruling against the IRS, held [...]

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