Articles

Who is Prohibited to My Self-Directed IRA?

The prohibited transaction rules applicable to self directed IRAs prohibit not what your IRA can invest into but WHO your IRA may engage in a transaction with. For example, the prohibited transaction rules restrict my IRA from buying a rental property from my father....

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IRAs and the UBIT/UDFI Tax Exception for REITs

An IRA may invest into a real estate investment trust. Real estate investment trusts ("REIT") are trusts whereby the company undertakes certain real estate activities (e.g. own or lend on real estate) and returns profits to its owners. An IRA may invest and be an...

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ADVERTISING NOW ALLOWED IN RAISING CAPITAL

The SEC's final regulations implementing the JOBS Act  and allowing advertising in the raising of capital went into effect last week on September 23, 2013. This is a significant change in the laws relating to the raising of capital and is one that has been discussed...

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ROTH IRA DISTRIBUTIONS BEFORE AGE 59 ½

Every Roth IRA account owner knows that the main benefit of the Roth IRA is that there are no taxes due on Roth IRA withdrawals taken after the account owner is 59 ½. However, what taxes or penalties apply to distributions taken before the Roth IRA owner reaches 59 ½?...

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