Your Free Self-Directed Investor Toolkit
Self Directed IRA Basics
WHAT IS A SELF DIRECTED IRA? WHAT CAN A SELF DIRECTED IRA INVEST INTO? WHAT IS AN IRA/LLC?
A self directed IRA is an IRA (Roth, Traditional, SEP, Inherited IRA, SIMPLE) where the custodian of the account allows the IRA to invest into any investment allowed by law. These investments typically include; real estate, promissory notes, precious metals, and private company stock. The typical reaction I hear from investors is: “Why haven’t I ever heard of self directed IRAs before, and why can I only invest my current retirement plan into mutual funds or stocks?” Read More…
IRA/LLCs – aka “Checkbook-Controlled IRAs”
IRA Ownership of an LLC (IRA/LLC): Self Directed IRAs and IRA/LLCs
There are numerous laws, cases, and regulations to consider in analyzing whether your IRA can own an LLC (commonly referred to as an “IRA/LLC” or a “checkbook control IRA”). Despite the complexity of the law, your IRA can own 100% of the ownership interest of an LLC and you as the IRA owner may serve as the Manager of this LLC. Read More…
NEW CASE ANSWERS IMPORTANT QUESTIONS ABOUT IRA/LLCS
Can my IRA own substantially all of the ownership of an LLC? Can my IRA/LLC pay a salary to me for serving as the manager of the IRA/LLC? Last week the U.S. Tax Court issued an opinion in the case of Ellis v. Commissioner, T.C. Memo 2013-245 and answered both of these questions. Read More…
Real Estate and Self Directed IRAs
Self Directed IRAs and Real Estate Investment
retirement plan law. Mat has assisted thousands of clients with self directed
retirement plan investments and has established
IRA/LLCs, partnerships, private offerings, corporations, and other
investment structures with self-directed IRAs and 401(k)s. Most of
Mat’s clients are self-directed retirement account owners who are
structuring their investments.
Investing in Real Estate with an IRA (Whitepaper)
UBIT Tax and Retirement Plan Investments:
UBIT Tax and Self-Directed IRAs, 3 Key Tips Every Investor Should Know
Unrelated Business Income Tax (“UBIT”) is often misunderstood by self-directed IRA investors and their professional advisors. In essence, UBIT is a tax that is due to an IRA when it receives “business income” as opposed to “investment income”. When we think of IRAs and retirement accounts, we think of them as receiving income without having to pay tax when the income is made. For example, when your IRA sells stock for a profit and that profit goes back to your IRA you don’t pay any tax on the gain. Similarly, when you sell real estate owned by your IRA for a profit and that profit goes back to your IRA, you don’t pay any tax on the gain. The reason for this is because the gain from the sale of an investment asset is deemed investment income and as a result it is exempt for UBIT tax. Read More…
WHAT EVERY SELF DIRECTED IRA INVESTOR SHOULD KNOW ABOUT PRECIOUS METALS
Precious metals have been a popular investment for retirement plans since the financial market collapse in 2008. Most standard IRAs with financial institution custodians will typically only offer precious metals through funds or other complex structures whereby the IRA does not directly own the precious metals. A self directed IRA can hold actual precious metals as long as those metals are not considered collectibles under law and as long as they are properly stored. Read More…
Self-Directed Solo 401(k)s
Why Do a Solo 401(k)?
Self-Directed IRA Versus Solo 401k
Many self-directed investors have the option of choosing between a self-directed IRA or a self-directed solo 401k. Both accounts can be self-directed so that you can invest into any investment allowed by law such as real estate, LLCs, precious metals, or private company stock. However, depending on your situation, you may choose one account type over the other. What are the differences? When should you choose one over the other?