5 Minute Read Funding a Self-Directed IRA – Pay attention to the IRA Rollover Rules when deciding to fund your SDIRA with other retirement money.
< 1 Minute Read When a debt-financed asset is sold, a special rule applies for the purpose of calculating the taxable gain and determining UDFI.
2 Minute Read Calculating the UBTI tax rate is the gross income “derived…from or on account of” debt-financed property. It is unrelated business income.
< 1 Minute Read Internal Revenue Code Section 514 requires debt-financed income (UDFI) to be included in unrelated business taxable income.
17 Minute Read Prohibited transaction case law summary including Peek v. Commissioner, Ellis Vs. Commissioner, Kellerman Vs. Commissioner and Cherwenka Vs. Commissioner.
2 Minute Read IRA prohibited transaction rules are broad and the Prohibited Transaction Penalties extremely harsh (immediate disqualification of entire IRA plus penalty).
2 Minute Read A Self-Directed IRA allows you to make alternative asset investments with your retirement funds. In other words, it gives you more options than just traditional…
4 Minute Read Self-Directed IRA Prohibited Transactions. Learn all about the prohibited transaction rules and disqualified person rules under IRC 4975.
3 Minute Read Prohibited Transaction Rules – Self-Directed IRA LLC A Self-Directed IRA can engage in practically any investment, however prohibited transaction rules do exist. Your self-directed IRA…
3 Minute Read Self-Directed IRAs are generally permitted to engage in most types of investments, however, there are a few Self-Directed IRA rules that IRA holders must be…