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.
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Why Lorman?
Over 32 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 32 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 15, 2018.
Call 1-866-352-9540 for further credit information.
- AK CLE 1.5
- Alaska attorneys may receive 1.5 hours of continuing legal education for completing this program. Please contact the Alaska Bar Association or go to www.alaskabar.org for details regarding reciprocity with other states.
- AL CLE 1.9
- This course or a portion thereof has been approved by the Alabama State Mandatory Continuing Legal Education Commission for a maximum of 1.9 hours credit.
- Arizona CLE 1.5
- The Arizona State Bar does not pre-approve or pre-certify MCLE programs. However, records of this program and attendance will be maintained by Lorman Education Services for auditing purposes. This activity may qualify for up to 1.5 hours toward your annual CLE requirement for the State Bar of Arizona.
- CA MCLE 1.5
- Lorman Business Center, Inc. is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hours of participatory credit.
- CT CLE 1.5
- Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.5 CLE credit(s).
- GA CLE 1.9
- This program has been approved by the Georgia Commission on Continuing Lawyer Competency for 1.9 CLE hours.
- HI CLE 1.75
- This program was approved by the Hawaii State Board of Continuing Legal Education for 1.75 CLE credit hours.
- IL CLE 1.75
- This course was approved for a total of 1.75 hours of MCLE Credit by the Illinois MCLE Board.
- ME CLE 1.5
- This course has been approved by the State of Maine Board of Overseers of the Bar. Lawyers who complete this course shall receive 1.5 hours of CLE credit under M. Bar R. 12.
- MO CLE 2.0
- This course qualifies for self-study CLE credit in Missouri.
- MS CLE 1.9
- This program has been approved by the Mississippi Commission on Continuing Legal Education for a maximum of 1.9 credit hours.
- MT CLE 1.75
- This program has been approved by the Montana Commission of Continuing Legal Education for a total of 1.75 CLE credits.
- ND CLE 2.0
- North Dakota CLE policy does not allow for pre-approval of any self-study courses. This course may qualify for up to 2.0 hours of CLE credit.
- NH MCLE 1.9
- NH MCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. Lorman Education Services believes this course meets the requirement of NH Supreme Court Rule 53 and may qualify for CLE credit(s). Program Length: 110 Minutes.
- NJ CLE 2.0
- This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 2.0 hours of total CLE credit.
- NM CLE 1.6
- This program has been approved by the New Mexico Minimum Continuing Legal Education Board for 1.6 hours of credit.
- NV CLE 1.5
- This program has been approved by the Nevada Board of Continuing Legal Education for 1.5 CLE hours.
- PA CLE 1.5
- This Distance Learning program has been approved by the Pennsylvania Continuing Legal Education Board for 1.5 hours of substantive law, practice and procedure CLE credit.
- RI CLE 2.0
- This program has been approved by the Rhode Island Mandatory Continuing Legal Education Commission for 2.0 hours of CLE credit.
- TN CLE 1.9
- This program has been approved as a distance learning format by the Tennessee Commission on Continuing Legal Education for a maximum of 1.9 hours of credit.
- UT CLE 1.5
- This program has been approved by the Utah State Board of Continuing Legal Education for 1.5 CLE hours.
- VA CLE 2.0
- This program has been approved by the Virginia Mandatory Continuing Legal Education Board for 2.0 CLE credit hours.
- VT CLE 1.5
- This program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.5 hours of self-study CLE credit.
- 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.
- WI CLE 2.0
- This program has been approved by the Board of Bar Examiners for 2.0 hours for use toward the Wisconsin Mandatory CLE requirement.
- WV MCLE 2.0
- This program has been approved by the West Virginia State Bar MCLE Commission for 2.0 MCLE hours.
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.
Virginia MCLE requirements do not allow approval for programs that do not include an audio or audiovisual component.
This program was previously offered as a live webinar. Virginia MCLE requirements do not allow approval for attendance at duplicate programs.
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
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
MP3 Download
- AK CLE 1.5
- Arizona CLE 1.5
- CA MCLE 1.5
- CT CLE 1.5
- 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
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
Credit
More Program Information
Why Lorman?
Over 32 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, San Antonio, TX
- Specializes in resolving complex IRS audits, administrative appeals, civil tax litigation, offshore trusts and assets, multijurisdictional investigations, and IRS collection matters
- Resolved numerous IRS audits of ROBS plans
- Named as “Rising Star” in Tax by Super Lawyers (Thomson Reuters)
- LL.M. in taxation, Georgetown University Law Center; J.D., Syracuse University College of Law
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Why Lorman?
Over 32 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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