Private Lending IRAs: The SDIRA Checkbook Retirement Account Advantage

Tuesday, September 19

Private Lending is the ideal investment for an IRA and less than ideal outside of an IRA.Understanding why that’s the case – and why a checkbook control IRA is crucial to maximizing private lending investment returns – requires an understanding of tax and investment concepts. In this post we’ll c...


Self-Directed Solo 401k Plans For Real Estate Professionals

Wednesday, June 14

Solo 401k retirement plans are the ideal tax advantaged account for real estate professionals. Solo Ks are incredible financial vehicles that are available only to those that meet certain criteria: (a) they have some self-employment income and (b) they do not have full-time employees.For those th...


Beyond Prohibited Transactions: The DOL Interpretive Bulletin

Thursday, May 11

Benefiting from tax-advantaged retirement funds before retirement age would be a beautiful thing, especially for those of that leverage the power of Solo 401(k)s and Checkbook IRAs. But, as that would defeat the intent of those accounts, the Prohibited Transaction Rules of IRC 4975 were created. ...


Beyond Prohibited Transactions: The Step Transaction Doctrine

Wednesday, May 10

Mastery of the Prohibited Transaction Rules of IRC 4975 may lead the self-directed investor to contemplate some clever deal structures to work around those.Suppose you own an income producing property that you’d like your Solo 401k or Checkbook IRA to purchase, but knowing that as a “disqualified...


Beyond Prohibited Transactions: The Plan Asset Rule

Tuesday, May 09

All self-directed Solo 401k and checkbook-control IRA investors are aware (I hope that’s true) of the Prohibited Transaction Rules and Disqualified Persons discussed in IRC 4975. So, if you’re familiar with IRC 4975 are you covered?The Plan Asset RuleThere’s a lesser known extension of IRC 4975 i...


Beyond Prohibited Transactions: The Exclusive Benefit Rule

Friday, May 05

Among the first concepts introduced to self-directed IRA and Solo 401(k) investors are "prohibited transactions" and "disqualified persons." While those are certainly key concepts, there several others to be aware of; among those is the "Exclusive Benefit Rule."Summary of the Prohibited Transacti...