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A show dedicated to educating and informing self-directed IRA and 401(k) investors on strategies, investments, legal structures, tax rules, and pitfalls. Hosted by tax lawyers Mat Sorensen and Mark Kohler who are also co-founders of Directed IRA & Directed Trust Company.
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What Not To Do With Your IRA/LLC or Checkbook Control IRA: Niemann v. Commissioner
The case of Niemann v. Commissioner involves a successful real estate investor who unknowingly used his self-directed IRA owned LLC (aka, checkbook control IRA) in a way that caused a prohibited transaction under IRC § 4975. While the Tax Court’s holding and decision...
What is a Multi-Member IRA/LLC?
The Multi-Member IRA/LLC is the structure to use when you want to partner multiple accounts into one LLC to buy a particular asset or sets of assets. It can be a great option to partner with multiple accounts. What are the benefits, structures, concerns, and prohibited transaction rules you need to look out for?
Ellis Case Answers Important Questions About IRA/LLCs
Question 1: Can my IRA own substantially all of the ownership of an LLC? Question 2: Can my IRA/LLC pay a salary to me for serving as the manager of the IRA/LLC? The U.S. Tax Court issued an opinion in the case of Ellis v. Commissioner, T.C. Memo 2013-245 and answered...
IRA Ownership of an LLC: Self-Directed IRAs and IRA/LLCs
There are numerous laws, cases, and regulations to consider in analyzing whether your IRA can own an LLC (commonly referred to as an “IRA/LLC” or a “checkbook control IRA”). Despite the complexity of the law, your IRA can own 100% of the ownership interest of an LLC...
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