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OnDemand Course

Techniques and Risks for Investing IRAs and Qualified Plan Rollovers

Learn the key techniques and risks for investing IRAs and qualified plan rollovers.

Are you able to communicate to your clients the benefits and risks of investing qualified Plan and IRA assets in business startups and other private investments? A growing number of IRA owners and recipients of qualified plan rollovers have sought to invest directly in real estate, small businesses, and start-ups that they or persons close to them may intend to manage or otherwise be personally involved in. This trend has accelerated in recent years as IRAs hold more than $6 trillion in assets and syndicators, entrepreneurs, private fund managers and franchisors have come to view IRAs and qualified plan rollovers as sources of capital. This trend raises significant enforcement issues for government regulators, especially with the advent of large Roth IRAs. You will learn the common investment scenarios in this area, the rules that apply or may apply to them, and the associated issues, uncertainties and risks. We will discuss common issues in IRS audits, key court cases, and other important developments in this area.

Learning Objectives

  • You will be able to identify IRA economics and requirements.
  • You will be able to recognize prohibited transactions and exemptions.
  • You will be able to recognize impact of various court cases vs Commissioner.
  • You will be able to identify IRS ROBS Audits and checkbook IRAs

Runtime: 115 minutes
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Why Lorman?

Over 33 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 Exemptions
  • Excess Contribution Issues
  • Listed Transactions
  • Practical Considerations
  • Roth IRAs

Common Investment Scenarios and the Issues They Raise

Checkbook IRAs

IRS 'ROBS' Memorandum and Guidelines

Key Court Cases and IRS Audit Techniques

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Why Lorman?

Over 33 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 Course

This course was last revised on April 18, 2019.

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

  • CPE/NASBA - QAS Self Study 3.0 including Specialized Knowledge 3
     
  • Lorman Education Services is registered with the National Association of State Boards of Accountancy (NASBA) as a QAS Self Study sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: https://www.nasbaregistry.org/cpas/complaints. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 3.0 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Specialized Knowledge for 3.0 hours. Prerequisite: . Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: QAS Self Study. Please refer to the information in this advertisement for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board.
     
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Why Lorman?

Over 33 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 with Clark Hill Strasburger, Collin County, TX
  • Specializes in ERISA and the application of federal income tax law to employee benefits and executive compensation
  • Named among The Best Lawyers in America┬«, highest rating by Martindale-Hubbell Law Directory, and included in D magazine List of Best Lawyers in Dallas in multiple years
  • J.D. degree, the University of California at Berkeley; A.B. degree, Occidental College
No photo available

R. Bradley Oxford

Clark Hill Strasburger

  • Partner with Clark Hill Strasburger, San Antonio, TX
  • Specializes in ERISA and the application of federal income tax law to employee benefits and executive compensation
  • Named among The Best Lawyers in America┬«, highest rating by Martindale-Hubbell Law Directory
  • J.D. degree, Southern Methodist University; A.B. degree, Stanford University
T. Joshua Wu

T. Joshua Wu

Clark Hill Strasburger

  • Partner with Clark Hill Strasburger
  • Specializes in resolving complex IRS audits, administrative appeals, civil tax litigation, offshore trusts and assets, multijurisdictional investigations, and IRS collection matters
  • Named as Rising Star in Tax by Super Lawyers (Thomson Reuters)
  • LL.M. degree in taxation, Georgetown University Law Center; J.D. degree, Syracuse University College of Law
  • Can be contacted at [email protected]
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Why Lorman?

Over 33 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.

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Product ID: 406141
Published 2019
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