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Unrelated Debt Financed Income (UDFI)

Income taxable to an IRA (or other tax-exempt entity) which is attributable to borrowing, either by the IRA directly or a partnership or LLC of which it is a member. Typical examples are income from real estate purchased with borrowing…

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Unrelated Business Taxable Income (UBTI)

Income taxable to an IRA (or other tax-exempt entity) because it is “unrelated” to the IRA’s tax-exempt purpose. Typical examples are income from a manufacturing, sale or service business operated by an IRA or a partnership or LLC in which…

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The movement of a retirement account assets from one custodian directly to another. An asset transfer is not a distribution and is not taxable or reportable to the IRS. There are no limits as to the number or frequency of…

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Solo 401(k)

401(k) is a particular section of the Internal Revenue Code that refers to pension, profit sharing and stock bonus plans. These plans have two components, salary deferral and profit sharing contributions. In 2001, Congress passed rules allowing for easy set…

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Roth IRA

A type of IRA funded with nondeductible contributions or amounts converted (and taxed) from another type of IRA. Qualified distributions from a Roth IRA are free from income tax. Contributions or conversions to a Roth IRA may be made only…

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A term that typically refers to funds being moved from an ex-employer’s retirement plan to another qualified plan because of change of jobs, lay-off or retirement. A “rollover” maintains the tax-deferred status of the account.

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Real Estate IRA

Also called a Checkbook Control IRA, Self Directed IRA or IRA LLC, generally known as a Real Estate IRA when used to purchase income-producing real estate to hold within a retirement investment portfol

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Prohibited Transactions

When a transaction occurs between a retirement plan and a Disqualified Person this generates a prohibited transaction. Such prohibited transaction are a violation of IRS rules, and result in severe tax penalties. A prohibited transaction occurs when there is any…

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Non-Recourse IRA Mortgage

The only type of loan allowed for a Self Directed IRA. According to rules & regulations, the holder of the account, the IRA or any business entity funded by the IRA cannot be held liable for the loan repayment.

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