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.
Credit
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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
Credit
More Program Information
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 November 15, 2018.
Call 1-866-352-9540 for further credit information.
- WA CLE 2.0
- This program has been approved by the Washington State Board of Continuing Legal Education for 2.0 hours of A/V credit under the Law & Legal Procedure category.
To earn each credit Lorman offers through the OnDemand learning platform, you need to watch 100% of the program. Also, for certain credits you will need to fulfill additional requirements which will be displayed on the "credits" tab when viewing the course.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
Credit
More Program Information
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
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
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
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]
Credit
More Program Information
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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