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Audio & Reference Manual

Investing IRAs and Qualified Plan Rollovers in Start-Ups and Other Private Investments Startups

Are you able to communicate all the benefits and risks of using rollovers as a business startup to your clients?

A growing number of IRA owners and recipients of qualified plan rollovers have sought to invest directly in real estate and small businesses that they may intend to manage or otherwise be personally involved in. This trend has accelerated in recent years as IRAs hold more than $6 trillion and syndicators, entrepreneurs, private fund managers and franchisors have come to view IRAs and qualified plan rollovers as sources of capital. This raises significant policy and enforcement issues for government regulators, especially with the advent of large Roth IRAs. By attending this ondemand webinar, you will learn the common investment scenarios in this area, the rules that apply to them, and the associated issues, uncertainties and risks. We will discuss key court cases and other important developments guidance issued in this area.


Runtime: 109 minutes
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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

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 Key Exemptions
  • Excess Contribution Issues
  • Listed Transactions
  • Practical Considerations

Common Investment Scenarios and Issues They Raise

Checkbook IRAs

IRS "ROBS" Memorandum and Other IRS Pronouncements

Key Court Cases and Other Guidance

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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This course was last revised on November 5, 2014.

Call 1-866-352-9540 for further credit information.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Audio & Reference Manual

  • AK CLE 1.5
     
  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • GA CLE 1.7
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MO CLE 2.0
     
  • MT CLE 1.75
     
  • NJ CLE 2.0
     
  • NM CLE 1.6
     
  • NV CLE 1.5
     
  • UT CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.75
     
  • WV MCLE 2.0
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Luke D. Bailey

Luke D. Bailey

Clark Hill Strasburger

  • Partner in the Collin County, Texas office of Strasburger & Price, LLP
  • Practice emphasizes all aspects of employee benefits and executive compensation
  • Conducts regular seminars and workshops on numerous employee benefits and executive compensation issues
  • Author of several publications related to the areas of employee benefits and executive compensation
  • J.D. degree, University of California at Berkeley (Boalt Hall), 1982, Order of the Coif; A.B. degree, Occidental College, 1974, cum laude
  • Can be contacted at [email protected] or 214-651-4572
Amiram J. "Ami" Givon

Amiram J. "Ami" Givon

GCA Law Partners LLP

  • Partner at GCA Law Partners LLP, Mountain View and San Francisco, California
  • Practice emphasizes all aspects of ERISA, IRAs and deferred compensation
  • Frequent public speaker on ERISA and IRA compliance
  • Wrote publications related to IRAs and deferred compensation for employees of tax-exempt organizations
  • Member of Western Pension & Benefits Council, San Francisco, California Chapter and American Society of Pension Professionals and Actuaries
  • LL.M in taxation, Golden Gate University; J.D. degree, University of California, Hastings College of the Law; A.B. degree, with highest honors, University of California at Berkeley
  • Can be contacted at 650-428-3900 or [email protected]
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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

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  • Course Manuals
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Additional benefits include:

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* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

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Product ID: 394535
Published 2014, 2018
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