Self-Directed IRAs Under IRS Scrutiny: Successfully Clearing the Legal and Tax Minefield
Avoiding Valuation Errors, Prohibited Transactions, and UBTI; Protecting Tax-Deferred Status
Recording of a 110-minute CPE webinar with Q&A
This course will provide tax advisors with necessary guidance to help individual clients navigate the very specialized legal and tax rules governing SDIRAs. The panel will review contribution and valuation issues, the rules against self-dealing, and tax implications of UBTI in SDIRAs.
- SDIRAs—structures and eligible assets
- Valuation requirements and 2015 IRS revisions to Form 5498
- Real estate assets in SDIRAs
- Real estate held in entities
- Avoiding self-dealing transactions
- Close-held company stock held in SDIRAs
- UBTI and UDFI rules
- Potential for current filing and payment requirements
The panel will answer these and other questions:
- What are the valuation requirements and concerns surrounding non-traditional assets to an SDIRA?
- What impact does debt encumbrance or other types of income have on current taxability of SDIRAs?
- What actions and transactions constitute self-dealing or other prohibited transactions?
Warren L. Baker, JD, LLM
Fairview Law Group
Mr. Baker’s practice is focused on wealth transfer, estate and trust planning and IRA tax compliance. He... | Read More
Mr. Baker’s practice is focused on wealth transfer, estate and trust planning and IRA tax compliance. He has written and presented extensively on tax developments in the area of self-directed IRAs and other complex retirement plan issues. He has been recognized as a “Rising Star” by Super Lawyers® magazine.Close
James A. Jones
Mr. Jones is a licensed financial professional with over 20 years experience in retirement planning and wealth... | Read More
Mr. Jones is a licensed financial professional with over 20 years experience in retirement planning and wealth preservation. He is a nationally-recognized speaker and author, and has written extensively on self-directing retirement topics. Mr. Jones has been featured regularly in the Wall Street Journal, Reuters, and Dow Jones Market Watch, in addition to numerous online sources. He is also recognized as an expert in the cutting-edge field of crowd-funding.Close
Kristen M. Lynch
Fowler White Burnett
As a shareholder in the Firm’s Trusts & Estates group, Ms. Lynch focuses her practice on estate planning,... | Read More
As a shareholder in the Firm’s Trusts & Estates group, Ms. Lynch focuses her practice on estate planning, probate and retirement planning, and IRA matters. An Accredited Estate Planner (AEP), she has over twenty years of experience in trust and estates law, working almost exclusively with high net worth IRA clients for the last seventeen years. Ms. Lynch is also a Certified Trust and Financial Advisor as well as a Certified IRA Services Professional.Close
Growth Equity Group
Ms. Trebotich is a real estate investment and wealth strategist, analyzing emerging and reemerging real estate markets... | Read More
Ms. Trebotich is a real estate investment and wealth strategist, analyzing emerging and reemerging real estate markets throughout the U.S. in order to ensure the placement of her investors in the optimum investment property for their IRA or LLC dollars. Ms. Trebotich specializes in the 100% ERISA and IRS-compliant use of retirement funds through SDIRAs to invest in real estate as well as the procurement of non-recourse financing. She also plans and manages long-term real estate portfolio development to meet the financial goals of her clients through Growth Equity Group and is a frequent guest speaker at investment education symposiums nationwide.Close