Self-Directed IRAs Investing In Real Estate, Start-Ups, Gold, Crypto, and Other Nonpublicly Traded Assets
Learn the key techniques and risks for investing IRAs and qualified plan rollovers.
A small but ever-growing number of IRA owners and recipients of qualified plan rollovers have left the beaten track of commodity custodians and mutual fund investments and have invested directly in real estate and small businesses. Other IRA owners want to invest in private placements, start-up ventures, precious metals, or cryptocurrency. While, perhaps surprisingly, much of this activity is safely within the boundaries of what is permissible under the IRA rules, some are not, and the IRS has published very little guidance in the area, seemingly using sporadic litigation to mark out the boundaries of what is permissible. Learn the common investment scenarios in this area, the rules that apply to them, and the associated issues, uncertainties, and risks. This material will also review key court cases and other important developments guidance issued in this area.
Who should attend?
This live webinar is designed for attorneys, accountants, CPAs, controllers, CFOs, presidents, vice presidents, tax, managers, business owners, and estate and financial planners.
- Compliance Considerations of Self-Directed IRAs
- Requirement That Assets Be Held in Trust or Custodial Accounts
- Unrelated Business Taxable Income (UBTI)
- Prohibited Transactions and Key Exemptions
- Excess Contribution Issues
- Listed Transactions
- Valuation and Reporting
- Possible Legislation
- Investment Scenarios:
- Putting High-Risk/High-Reward Assets Into Roth IRAs
- Use of Blocker Entities to Avoid UBTI
- Checkbook IRAs Using Single-Owner LLCs
- ROBS Transactions
- Gold and Other Precious Metals
- The DISC Cases
- Avoiding Deemed Contributions for Work by IRA Owner
- Key Court Cases and Other Guidance, Including Late 2021 McNulty Case
Certification / Credits
Credits: CLE, CPE
- You will be able to describe compliance considerations of selfdirected IRAs.
- You will be able to discuss the requirement that assets be held in trust or custodial accounts.
- You will be able to define prohibited transactions and key exemptions.
- You will be able to explain valuation and reporting.
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