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Sponsored by Lorman Education
Product ID: 409858EAU
 
Credit & Course Provided by:

Self-Directed IRAs Investing in Real Estate, Start-Ups, Gold, Crypto, and Other Nonpublicly Traded Assets

OnDemand Webinar (74 minutes)

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.

Authors

Luke D. Bailey, Clark Hill PLC

Agenda

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

• Cryptocurrency

• The DISC Cases

• Avoiding Deemed Contributions for Work by IRA Owner

• Key Court Cases and Other Guidance, Including Late 2021 McNulty Case