IRA Checkbook Premier Self Directed IRA Facilitators

Self directed IRA facilitators are professional service companies that help people set up self-directed IRAs. Properly setting up your self-directed IRA or self directed SEP IRA, or self directed 401k requires a level of tax and legal knowledge that most people don’t have total access. Unless you are a tax attorney, it is probably a good idea to seek help if you want to set up a self-directed IRA. We have helped people just like you set up a self directed IRA checkbook so they could use the checkbook IRA to buy real estate (so they call it a self directed real estate IRA or real estate 401k), or invest in tax liens (so they want an alternative investment IRA), and some want to invest in precious metals (so they ask for a gold IRA). Actually these are all set up using the same self directed IRA rules.

What does a self directed IRA facilitator like IRAcheckbook do?

1. Answer your questions, and educate you on how to avoid self directed IRA prohibited transactions
2. Create an Limited Liability Company (LLC) on your behalf that is properly structured
3. Help create a new self directed IRA account for you with a licensed self directed IRA custodian
4. Assist you with rolling over your IRA or 401k funds into the new self-directed IRA
5. Ensure that the self directed IRA’s investment into the Limited Liability company (LLC) is done correctly
6. Make the process as quick and simple as possible for you via phone, fax and FedEx.

As Self-directed IRA facilitators we never handle your money directly. We assist you with filling out rollover documents, setting up bank accounts and so on, but never actually handle your IRA or 401k funds.  The sooner you give us a call at 800-530-8522  we can review your investment goals and explain the benefits and applications of the self directed IRA.

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You always hear about Self Directed IRAs and its flexibility regarding various investment opportunities. It is where your IRA funds are easily accessible through a checkbook IRA. We will now talk about some of the options you can choose in terms of real world investments. One of the simplest and in fact safest ways to go is buying the right franchise from your Self Directed IRA. Now you may be wondering why buy a franchise and not just go with the traditional option of purchasing stocks and bonds with your IRA funds? Let us discuss some of the advantages of a self directed IRA funding a franchise.

First, I would recommend seeking professional guidance on the best franchise that meets the some important criteria: Capital investment levels, industry, time on site requirements, and overall competitiveness of the brand. There is a great resource that I found and would highly recommend – FranFinders.com they can help your every step of the process and at NO Cost to you.

For those with limited IRA balances, it does not have to be a huge expensive fast food brand or a car dealership. There are a variety of small business franchises out there that offers indispensible services that are sure to have a steady customer base. This means the business will get a stable and regular income. Sure stocks and bonds may pay off but there can never be a 100% surety on that. Why not use your own money like an IRA checkbook to finance a small venture that you can run hands on. Would this not offer more stability and security plus an added peace of mind knowing you control where your money is headed. Your IRA funds earn compounding interest over the years but would it not be better and more practical to use that money now? Instead of having your account grow with interest why not use the fund by buying a franchise from your self directed IRA and earn profit from your business venture.

You may not be able to afford the purchase of franchises form big name brands but there isn’t a shortage of low to middle cost options out there. When you go to the mall you can probably notice the abundance of food kiosks. They are usually sold as franchises and everything from supplies to training staff are handled by the mother companies. They are small, easy to manage and generate a steady stream of income. Start up capital for these types of ventures are low, quite affordable and very well within range of your self directed SEP IRA. If it works out why not go and buy more. You can also buy other brands of the same type of franchise since you already know how it works and that it does work.

One of the trends going around these days is green ventures. With people’s preoccupation with earth friendly technology and techniques, and individuals changing their diets to healthier “greener” programs nowadays, it doesn’t take a Harvard business graduate to figure out that “green” sells. There are a number of these so called green companies out there and some of them, even the ones offering franchises at reasonably low prices, are in the fortune 500 listing. So go and check out some of the franchises out there available to you.

Finding a business you can invest in is good first step, but there’s still the problem of financing. There are a variety of financing options that can help you out with the start up, especially if you can use your checkbook IRA to make a down payment toward equity. A lot of brands out there will actually help you out with the financial planning. It is not hard to find low cost but high yielding venture out there that would not make buying a franchise from your self directed IRA a risky move. On the contrary, with proper research and preparation, it makes for a very intelligent move when it comes to properly investing in your future. Still not enough capital? Bring in some help. Sometimes friends or distant family members want to help, but have their assets “tied up” in the market via traditional IRAs. Well now they can unleash that capital as easy as a checkbook IRA. You will need to investigate the self directed IRA rules regarding prohibited transaction, but we can guide you through that without any issue. Get the Facts emailed to you HERE.

There’s never a bad time to start thinking about your retirement. One of the best things that you may want to consider is an IRA. Short for Individual Retirement Arrangement, these types of Individual Retirement Funds were introduced in 1974 along with the roll out of the Employee Retirement Income Security Act.

There are several different kinds of IRAs that you might want to consider adding to your portfolio. While different than traditional pension funds and 401(K) retirement funds, an IRA could still be the perfect thing to add to your retirement portfolio.

A No Fee IRA
A no fee IRA could be one of the most enticing options. Also known as a Roth IRA, a no fee IRA will allow you to make contributions without having to worry about any fees. While you won’t be eligible for tax deductions, you will not owe any taxes for the money in your account. Initially introduced in 1997, it’s estimated that 12% of all IRA accounts within the U.S. are no fee Roth IRAs.

A Traditional IRA
The oldest of the IRA types, this type of account established all the precedents that custodians follow today. As you make contributions, you’ll be eligible for tax deductions. Once you reach the age of 59.5, you can start taking money out, at which time it’ll be subject to certain fees. Any money withdrawn before that will be subject to a 10% penalty tax in addition to any other applicable taxes.

A Simple IRA
This type of plan is used primarily by small business owners. Like other self directed IRAs, there are certain limits. The contribution limit for this IRA is $11,500, unless you’re over the age of 50. In that instance, an extra $2,500 a year can be deposited. This IRA is typically considered to be in between the traditional and no fee IRA, in terms of complexity.

No matter which avenue you may choose to pursue, it helps to get advice from a true group of experts. Understanding everything that’s involved will only help you to get the best possible situation for yourself and your retirement. When you’re dealing with something as complex as an IRA, seeking out professional advice is never a bad move.

 

Updated: November 25 2013
Article by Paul Anderson

The availability of self-directed investments in retirement plans and individual retirement accounts (IRAs) may tempt plan participants and IRA owners to get creative in investing their retirement assets. Unfortunately, that can lead to some unexpected and adverse tax consequences.

These consequences aren’t related to choosing from a menu of mutual funds or exchange-traded funds, or even hedge funds or limited partnerships. They stem from using retirement funds to purchase collectibles, second homes or other property for personal use, or to using them as seed money for a new business. These types of investments are generally prohibited, and the penalty for engaging in them can include accelerated taxation of the amounts used to purchase the investments and several types of penalty taxes.

Investment in collectibles

IRAs and participant-directed accounts in qualified defined contribution plans are prohibited from investing in collectibles of any sort, including coins (except for certain bullion coins), stamps, rugs or antiques, artwork, alcoholic beverages or gems. The result of these investments is that the cost of the item is treated as a distribution from the account, which is then subject to taxation, including the 10% early distribution penalty if the account holder is under age 59½. If the plan is a 401(k), this “deemed distribution” can be especially costly for someone under age 59½, because the plan would be prohibited from making an actual distribution, and the individual would have to come up with the amount necessary to pay the taxes from other assets.

Other IRA prohibited transactions

Another type of investment can be even more problematic — the use of IRA or retirement plan assets to buy property used by the account holder or to purchase an interest in a business in which the account holder is involved. Both the Internal Revenue Code and the Employee Retirement Income Security Act (ERISA) prohibit:

any direct or indirect sale or exchange of property between a plan and a disqualified person (ERISA uses the term “interested party”), or

an act by a disqualified person who is a fiduciary, whereby the person deals with the income or assets of a plan in his or her own interest or for his or her own account.

This situation was addressed in a Tax Court case, Ellis v. Commissioner, T.C. Memo. 2013-245. Terry L. Ellis established a corporation to operate a used-car business, and he directed his IRA to purchase 98% of the corporation for $319,500. As the court pointed out, this transaction itself was not a prohibited sale or exchange of property, since the corporation was not initially a “disqualified person” with respect to the IRA. (The court did not rule on whether the purchase was a prohibited use of plan assets for the individual’s own interest.) However, after the IRA became the principal owner of the corporation, Ellis directed the corporation to pay him compensation for his role in the day-to-day operation of the business. The court ruled that this was an act of dealing with the assets of the IRA in his own interest and was therefore prohibited.

Since the prohibited transaction in the Ellis case involved an IRA, the result was that the IRA ceased to be an IRA as of the first day of its taxable year. Therefore, more than $321,000 was taxable to Ellis as of the date the IRA was established. Because Ellis was not older than age 59½, the sum was also subject to the 10% penalty on early distributions. To make things worse, the court assessed an additional 20% penalty for the “substantial understatement of income tax.”

If the plan had been a qualified retirement plan rather than an IRA, the prohibited transaction would have had different, albeit equally severe, tax consequences. As the disqualified person involved in the transaction, Ellis would have been subject to excise tax penalties under the tax code of 15% of the amount involved in the prohibited transaction — applied for each year the transaction remained outstanding, with a 100% penalty if the transaction was not “corrected” in a timely fashion — and he would have been subject to potential civil and criminal penalties under ERISA. He also would have had to undo the prohibited transaction and restore the plan to the financial position it would have been in if the prohibited transaction had not occurred.

Large accumulations in retirement plans and IRAs can tempt some people to put the money to uses other than pure investments. As the court pointed out, that is precisely the kind of self-dealing the law was enacted to prevent, and the penalties for succumbing to such temptation can be severe.

By John Solari, Published November 24, 2013

The old paradigm of retirement planning went something like this — sock away up to 5% of your paycheck in a retirement account (ideally matched by your employer) and hope the diversified index of stocks and bonds you buy grows enough over time to finance a comfortable and anxiety-free retirement.

But times have changed, and retirement strategies are changing with them. Many investors — especially those that saw much of their retirement savings vanish in the recent financial meltdown — have grown skeptical of the stock market as the reliable retirement option.

To boot, retirees are living longer, requiring more return out of their investment strategies to fund longer retirement periods. So, in response, alternatives to the traditional IRA or 401(k) are popping up. And while these alternatives are not for everyone, entrepreneurs with solid business experience and savvy investors who intimately know the industries they are investing in are being attracted to two new forms of IRAs that offer all of the same tax advantages of traditional retirement planning while providing potential high returns from investments like real estate, venture capital or precious metals.

These changes are making waves in the $5-trillion-dollar IRA industry. Self-directed IRA companies like Provident Trust Group, which recently acquired the rights to Guidant Financial’s $1.45 billion self-direct IRA business, are capturing growth in one of these new breeds of retirement accounts — one where knowledgeable investors take control of their retirement future by moving their retirement savings out of the publicly traded space and putting it into anything from real estate to private equity funds. This investment approach introduces more risk into the equation, but it also increases the potential for high investment return for the qualified, knowledgeable investor who is willing to take a more hands-on approach to retirement planning.

Similar to self-directed IRAs, ROBS (rollover as business start-ups) retirement funds have gained popularity as funding mechanisms for entrepreneurs who need capital to start their own business venture. While this retirement strategy puts even more eggs in one basket — risking the loss of income, retirement and business capital if the business goes under — it provides one more option for entrepreneurs with solid business ideas who have a hard time securing other forms of business capital.

In the self-directed IRA sector, part of the increasing interest can be traced back to disillusionment with the current publicly traded stock market investment environment. The 2008 stock market crash, mixed with news of technical glitches like the infamous “flash crash” of the Dow Industrial or the recent outage at the NASDAQ, as well as supercomputer-aided high-frequency trading, have fueled a distrust in the fairness of large public stock exchange investing.

While self-directed IRAs are complex arrangements that typically require consultation with tax advisors and investment experts, in many ways they also represent a return to a simpler form of investing. In an era of electronic stock exchanges, high-frequency trading and complex multi-national corporate structures, a return to the simplicity of buying a rental property or investing in a commercial building across town can represent a much more tangible and intelligible investment opportunity that also has the upside of making a positive economic impact on the community an investor lives in.

Self-directed IRAs are not for every average retirement investor. But they are understandably attractive to a sizable segment of entrepreneurial-minded individuals unafraid to take a hands-on approach to their retirement planning.

And they represent what may be a looming and disruptive sea change in the retirement finance industry — where the market evolves to respond to consumers by offering options other than mutual fund indexes and stock choices and account for a souring public perception of the fairness of the stock market and a need to increase retirement account revenue to account for lengthening retirement periods.

If you are thinking ahead to retirement, it is important for you to understand just what an IRA is, and how it is supposed to work. IRA is short for Individual Retirement Arrangement. With a self managed IRA, money is deposited on a regular basis. Sometimes it is deposited in after taxes, and sometimes before. For a majority of people, a no fee IRA is the preferred choice.

On November 8, Marketwatch.com rolled out an article that explained why people should be wary when it comes to “5-year rules” for Roth IRAs. The primary reason for this extra level of scrutiny is that these IRAs can actually lead to more taxes and penalties. Learning all of the rules that attach to a particular “no fee IRA” could help to make sure that you do not experience any more anxiety than necessary.

The aforementioned Marketwatch.com article goes on to describe how anyone who is under the age of 59 and 1/2, and who wants to withdraw $10,000 or more from the IRA, could trigger an additional 10% tax rate, in addition to normal taxes that would apply. Like many “hidden” self directed 401K rules, rules for these IRA types could be very financially painful if you are not careful.

According to the ICI, four out of ever 10 households in the U.S. owned some kind of IRA fund in 2012. That same year, eight out of every 10 IRA account holders also had some kind of employee sponsored retirement plans. No matter what kind of no fee IRA you may prefer, it is always best to discuss things with an expert beforehand.

Only then can the increasingly complex rules that the IRS doles out every year be explained in a way that is simple and concise. Once that is done, you will be able to make the best choice possible.

In 1974, the introduction of the Employee Retirement Income Security Act (ERISA) signaled the beginning of Individual Retirement Funds, or IRAs. Today, there are all kinds of options available to hard working people who want to make sure they have the money to handle all of their expenses not only now, but in the future as well. Options like equity trust self directed IRA programs can provide the money management and investment opportunities that individuals need to be prepared for the future after they retire. In order to make sure the money they save is protected and being handled properly, working with skilled and experienced IRA custodians who understand all of the facts and trends associated with retirement programs is a good idea.

Some of the numbers regarding IRA funds are pretty astounding. According to the EBRI, they account for just over 26.5% of all retirement holdings in the U.S. So even though the rules and policies regarding IRAs can be a bit complex, many people are choosing to invest in equity trust self directed IRA programs and others. Evidently, the potential benefits of doing so outweigh the difficulties that might come with setting up an IRA account.

As of 2011, the average IRA fund in the U.S. was worth nearly $92,000. And today, current estimates suggest that the total assets for American IRA funds are worth more than a trillion dollars. Those jaw dropping numbers mean that self direct IRA funds and other options are being used by many Americans who want to properly prepare for the future. While it can be tough to stay disciplined and put from every paycheck into an account, doing so can prove to be highly worthwhile.

Today, there are several different IRA types that people can choose from. For many, “Roth” IRA funds are the best option, and they account for 12% of all IRA accounts. But like every other choice, there are pros and cons to “Roth” funds. So in order to make the best choice, doing a bit of research and contacting a professional is always a good idea. Though this might be a bit time consuming, doing so can go a long way towards properly preparing for life after work.

Published on September 10th, 2013 | by Mat Sorensen

Many self directed IRA investors misunderstand or are unaware of the protections afforded to their IRA (roth or traditional) as it relates to creditors and judgments. This article seeks to address the key areas of the law that every self directed IRA investor should know.

First, your IRA is not always exempt from creditors up to $1Million. Many IRA owners believe that federal law protects their IRA from creditors up to $1M. While Section 522(n) of the federal bankruptcy code protects an IRA owner’s IRA from creditors up to $1M, this protection is only provided to IRAs when an account owner is in bankruptcy. If the IRA owner is not in bankruptcy then the creditor protections are determined by state law and the laws of the state’ varies. For example, if you reside are a resident of Arizona then your IRA is still protected from creditors up to $1M even without filing bankruptcy. The approach Arizona takes is the most common, however, many states protections for IRAs outside of bankruptcy are extremely weak. For example, if you are a resident of California then your IRA is only protected in an amount necessary to provide for the debtor and their dependents. That’s a pretty subjective test in California and one that makes IRAs vulnerable to creditors.

Second, while your IRA can be exempt from your personal creditors, as explained above, it is not exempt from liabilities that occur in the IRAs investments. For example, if your IRA owns a rental property and something happens on that rental property then the IRA is responsible for that liability (and possibly the IRA owner). As a result, many self directed IRA owner’s who won real estate or other liability producing assets utilize IRA/LLC’s which protect the IRA and the IRA owner from the liability of the property.

Third, if the IRA engages in a prohibited transaction under IRC Section 4975 then the IRA is no longer an IRA and is no longer exempt from creditors. Despite the bankruptcy and state law protections outlined in my first point above, of a creditor successfully proves that a prohibited transaction occurred within an IRA then account no longer is considered a valid IRA and therefore the protections from creditors vanish. There seems to have been an increase in creditors who are pursuing IRAs, particularly self directed IRAs, and I have been representing more and more self directed IRA owners in bankruptcy and other creditor collection actions in defending against prohibited transaction inquiries.

In summary, the best way to protect your self directed IRA from creditors is to understand the rules that govern your self directed IRA and to seek counsel and guidance to ensure that your retirement is available for you and not just your creditors.

Did you know that American IRA funds amount to at least one trillion dollars, and, according to the Employee Benefit Research Institute (EBRI), U.S. men and women contribute to more than 15 million active IRAs? The cost of living is higher than ever, and that reality becomes especially relevant during retirement. Living the rest of your days comfortably, and without worry, depends on decisions you make today. Make the right decisions. Start by identifying, and clarifying, the following myths about IRAs.

I Don’t Have Enough Money for an IRA

IRAs, or individual retirement arrangements, must meet IRS standards. For the most part, IRA accounts are widely available, and getting one can be as simple as talking to your bank or credit union about financing options. Forty-eight percent of Americans, however, believe that they cannot afford an IRA account. How much truth is there to that claim?

There are a number of different IRA types, including a self directed IRA account or self managed IRAs, providing Americans with options and a certain freedoms. New plans make getting an IRA simpler, and more affordable, than ever. Today, people can choose no-fee IRAs, or choose options that reduce, or sometimes even waive, down payment in favor of setting up automatic contributions.

I Have a 401(k), so I Cannot Have an IRA, Too

Contrary to popular belief, you do not have to choose an IRA or a 401(k) only. It is perfectly acceptable to contribute to more than one retirement plan. In fact, just last year, a staggering number of Americans, or up to 80%, funded an IRA account and a corporate-sponsored retirement plan. As long as you follow IRS IRA contribution limits, having more than one plan is a smart way of diversifying retirement funds, and maximizing benefits.

I Do Not Qualify For an IRA

Many Americans mistakenly believe that they do not qualify for an IRA account. Why? An alarming number of U.S. men and women insist that they do not qualify for an IRA account because they are self-employed, or because they are too old. These claims are unfounded.

Americans ages 50 and up are, in fact, given special privileges to contribute even more to their IRA plans. Currently, contributors 50 and older can sink as much as $5,500 into IRA accounts per year. Self-employed individuals, on the other hand, may want to consider self directed IRA accounts.

Regularly contributing to an IRA is a sound financial decision. Know your funding options, or even select self directed IRA accounts, to keep retirement funds plentiful, and your last days as comfortable as possible.

BY GREGG MONETTE,  ADVISER FOR A PRACTICE GROWTH OPPORTUNITY
CREATED: OCTOBER 16, 2013

With demand for alternative assets accelerating, CPAs have a growth opportunity to engage with a increasing number of investors making investments in illiquid – and high potential – alternative assets held in an Individual Retirement Account (IRA).

 

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With demand for alternative assets accelerating, CPAs have a growth opportunity to engage with a increasing number of investors making investments in illiquid – and high potential – alternative assets held in an Individual Retirement Account (IRA).

A recent survey by Natixis Global Asset Management found that nearly 72% of investors say they would consider alternative investments if their financial advisor recommended them. That’s up from 35% a year ago, and is a significant increase from 19% in 2011.

For CPAs, there is a business opportunity to help a certain segment of the alternatives market: Individuals who invest in assets not traded on public exchanges. These independent-minded investors typically hold illiquid private equity, real estate, secured notes, unsecured notes and precious metals in their retirement accounts.

An alternative custodian specializing in retirement assets is essential to executing the self-directed IRA investor’s strategy.  Equally as important is the expertise of a CPA to help manage the tax implications.

Investors Need The Expertise Of A CPA

Direct investments in a retirement account typically include real property, private company stock, venture investments, a variety of notes and precious metals.  All of these are permissible in a Traditional IRA, Roth IRA, SEP-IRA, Solo(k) and other types of qualified plans.

When the investments include various types of corporate and legal structures, the complexity often requires the expertise of a CPA.  That’s particularly true when the investments are held in any one of the following:

•    C-corporations

•    Limited Liability Corporations not traded on the exchanges, including single member and family-controlled LLCs

•    Limited Partnerships not traded on the exchanges, including single partner and family-controlled LPs

•    Private  Equity

The Value of a CPA’s Counsel

Self-directed IRA investors typically work with a custodian to manage the record-keeping, as well as asset reviews, regulatory reporting, and asset valuations.  The custodian also provides tax reporting, which involves issuing of forms such as 1099s and 5498s.

However, there are also certain tax benefits or requirements that are best reviewed by a CPA.  For example, certain business entities or leveraged real estate owned by IRAs may be subject to UBIT (Unrelated Business Income Tax).  A CPA is best positioned to make that evaluation and calculate any taxes owed by the IRA.

CPAs can also provide valuable counsel to clients when an IRA investment involves the following:

• Federal and state tax returns related to the use of a self-directed IRA
• Partnership filings for Limited Partnerships, C Corporations, and LLCs
• Schedule C filings
• Preparation of K-1s for IRA-owned LLCs
• Prohibited Transaction scenarios
• 990-T and valuation requirements

A CPA also helps facilitate other key aspects of investments held in a retirement account.

A CPA will often serve as loan servicer for IRAs holdings secured and unsecured notes.  They will also provide clients with oversight of IRA-related transactions, including rollovers, managing contribution limits, Roth conversions, and the tax implications of distributions in-kind.  They also may serve as special advisor to single member and family-controlled companies, reviewing the company’s transactions for IRS compliance.  This oversight is required by many alternative asset IRA custodians in order to meet regulatory requirements

Beware Of Prohibited Transactions

Coordination between the custodian and the CPA can pre-empt a prohibited transaction, often referred to as “self-dealing.”

Federal rules prohibit an IRA account from conducting transactions that benefit the investor, the investor’s family or investor’s business.  Any violation of that rule will end the tax-advantaged status of the retirement account and may result in additional penalties.

The following are some examples of prohibited transactions for certain common asset types:

Real estate: An IRA can’t hold property in an IRA or other tax-advantaged retirement accounts if the investor or other “disqualified persons” (as defined by Internal Revenue Code 4975) have ever owned, currently own or live in, plan to live in, or plan to use that property while it is owned by  a retirement account.  The property must be for investment purposes only.

Private placements: Self-directed IRAs can’t hold private equity shares of an investor’s own business or that of any other disqualified person, or even of a company in which the investor is a highly compensated employee, controlling interest or decision-making authority.

Promissory notes and loans: Self-directed IRA investors can’t loan money to themselves or other disqualified persons from the IRA or other tax-advantaged retirement account.

Stepped transactions: A stepped transaction is one in which an owner of an IRA or retirement account conducts one or more transactions toward making a prohibited transaction.  For example, an investor cannot loan money from an IRA to a relative, who in turns loans that money to his wife, who then loans it to back to the investor/account owner.

Prohibited Asset Types

Individuals can invest in a wide variety of alternative assets in a tax-deferred account, but there are a number of types of assets types that are prohibited.  CPAs and alternative asset custodians should work together with the investor to avoid a costly mistake.

Prohibited assets include the following:

• Collectibles, such as, art, antiques, stamps, gems, rugs, or anything the U.S. Treasury Department deems to be a collectible
• Life insurance
• The stock of a Sub-Chapter S Corp. (Solo(k) plans can invest in an S Corp.)
• Viatical settlements
• General partnerships
• Auction transactions (includes real estate auctions)

After a decade of lost investment performance and widespread mistrust of the financial markets, more investors are looking to take control by investing in high potential alternative investments through their retirement accounts.  A CPA can be valuable partner in helping prudent investors achieve that objective.