Internal Revenue Code Section 4975 – Impact on The Self Directed IRA

August 14th, 2011

When it comes to understanding the Internal Revenue Code 4975 prohibited transaction rules, one must first understand the intent of the IRS when it first developed the Self Directed IRA prohibited transaction rules.

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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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