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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

115 minutes
Course Exam
Certificate of Completion
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Over 35 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 35 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.

No Credit Available

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

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Why Lorman?

Over 35 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 PLC

  • Senior Counsel in the Collin County, TX office of Clark Hill PLC
  • Practices in all aspects of employee benefits and executive compensation
  • Conducts regular seminars and workshops on numerous employee benefits and executive compensation issues
  • Author of numerous articles related to the areas of employee benefits and executive compensation
  • J.D. degree, Order of the Coif, University of California at Berkeley (Boalt Hall); A.B. degree, cum laude, Occidental College
  • Can be contacted at 214-651-4572 or [email protected]
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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Over 35 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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