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Techniques and Risks for Investing IRAs and Qualified Plan Rollovers - Webinar

  • ID: 4663998
  • Webinar
  • November 2018
  • Region: Global
  • 100 Minutes
  • Lorman Business Center, Inc.
Learn the key techniques and risks for investing IRAs and qualified plan rollovers.

Are you able to communicate to your clients the benefits and risks of investing qualified Plan and IRA assets in business startups and other private investments?

A growing number of IRA owners and recipients of qualified plan rollovers have sought to invest directly in real estate, small businesses, and startups that they or persons close to them may intend to manage or otherwise be personally involved in. This trend has accelerated in recent years as IRAs hold more than 6 trillion in assets and syndicators, entrepreneurs, private fund managers and franchisors have come to view IRAs and qualified plan rollovers as sources of capital. This trend raises significant enforcement issues for government regulators, especially with the advent of large Roth IRAs.

You will learn the common investment scenarios in this area, the rules that apply or may apply to them, and the associated issues, uncertainties and risks. We will discuss common issues in IRS audits, key court cases, and other important developments in this area.

Learning Objectives
  • You will be able to discuss compliance considerations of self directed IRAs and qualified plan accounts.
  • You will be able to recognize the potential application of the Codes prohibited transaction and unrelated business taxable income (UBTI) rules to IRA and 401(k) rollover investments in real estate and private businesses.
  • You will be able to review the checkbook LLC issues.
  • You will be able to describe the IRS ROBS memorandum and issues.
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Overview of IRA Economics and Requirements

Compliance Considerations of Self-Directed IRAs
  • Requirement That Assets Be Held in Trust or Custodial Account
  • Unrelated Business Taxable Income
  • Prohibited Transactions and Exemptions
  • Excess Contribution Issues
  • Listed Transactions
  • Practical Considerations
  • Roth IRAs
Common Investment Scenarios and the Issues They Raise

Checkbook IRAs

IRS 'ROBS' Memorandum and Guidelines

Key Court Cases and IRS Audit Techniques
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Luke D. Bailey - Clark Hill Strasburger, R. Bradley Oxford - Clark Hill Strasburger & T. Joshua Wu - Clark Hill Strasburger
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This webinar is designed for accountants, CPAs, estate and financial planners, presidents, vice presidents, business owners and managers, enrolled agents and attorneys.
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