Show navigation

Available in:

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.

Runtime: 115 minutes
Purchase Options

In Partnership With

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.

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

Purchase Options

In Partnership With

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

Applications have not yet been submitted for Delaware, Idaho, Kentucky, Ohio, Oklahoma, South Carolina, and Wyoming CLE for this course. However, if you are interested in obtaining CLE for any of the listed states or have any additional credit questions please email us at [email protected] or call us at 866-352-9540.

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.

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.

Purchase Options

In Partnership With

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

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]
Purchase Options

In Partnership With

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.

All of your training, right here at Lorman.

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

  • Live Webinars
  • OnDemand Webinars
  • MP3 Downloads
  • Course Manuals
  • Audio Recordings*
  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

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

Sign Up Today
With This Course

Access to all training products for one year
$699/year

Unlimited Lorman Training

With the All-Access Pass there is no guessing what you will need for your yearly training budget. $699 will cover all of your training needs for an entire year!

Easy Registrations

Once you purchase your All-Access Pass you will never be any further than one-click away from attending any Lorman training course.

Invest in Yourself

You haven't gotten to where you are professionally by luck alone; it's taken a lot of hard work and training. Invest in yourself with the All-Access Pass.

Product ID: 404511
Published 2018
Purchase Options

Available in Multiple Formats

Purchase this course and learn on your schedule!