Excess Roth IRA Contributions – Are They Worth the Risk?
In almost all cases, the penalties for violating IRS rules end up overriding any potential value derived from the transaction. The one exception may…
Does UBTI Apply to Margin Use for Option Trading?
In general, almost all retirement account investments generating passive income will not be subject to Unrelated Business Taxable Income (UBTI),…
What is Unrelated Business Taxable Income (UBTI)?
The tax advantage of an IRA is that income is tax-free until distributed. In general, an exempt organization is not taxed on its income from an…
The Corporate Transparency Act & Impact on Your Self-Directed IRA LLC
The government wants to learn more about your business or entity. This article will explore the new Corporate Transparency Act (CTA) and its…
Capital Gains Tax and the Self-Directed IRA
The capital gains tax regime has been one of the key factors for the growth of the U.S. economy. By providing investors with the ability to…
Navigating the Plan Asset Rules for a Self-Directed IRA Investment
For Self-Directed IRA investors seeking to make alternative asset investments, there are a set of rules known as the “Plan Asset Rules” that must be…
Can I be an Officer of a Company my IRA will Invest In?
One of the most misunderstood facets about the IRS prohibited transaction rules involves using a Self-Directed IRA to invest in a business where one…
Keep Your Self-Directed IRA LLC in IRS Compliance
A Self-Directed IRA LLC is a type of IRA that allows the IRA holder (you) to gain control over your retirement funds, so you can self-direct the…
Tax Treatment of Self-Directed IRA LLCs
The use of a limited liability company (LLC), that is wholly owned by an IRA, has become increasingly popular over the last 25 years. The…
Identifying UBTI for a Self-Directed IRA on Form K-1
For most Self-Directed IRA investors, the term, Unrelated Business Taxable Income, also known as UBTI, is not something that they would have to…