This webcast is an intermediate continuing education webcast. It is assumed the webcast participant has achieved the following related webcasts in advance of this webcast: Retirement Plan Management and Investment Risk, Diversification Standards Management and Investment Risk Diversification Indices, Prohibited Transaction Chinese Walls, Problematic Self-Directed Retirement Plan Activities, Changing ERISA's Disqualified Person Criterion, Got Your Assets Covered, Resolving the Passive Custodian Paradox
The self-directed IRA (SDIRA) market, alone, accounts for approximately $370 billion in assets under custodianship. It is estimated 80+% of SDIRA assets are invested in real estate. With IRS reporting changes and Tax Court victories over the past few years, that means the agency's nationwide audit campaign to correct unreported compliance abuses could involve as much as $300+ billion in unreported income taxes, prohibited transaction excise taxes, penalties, and interest. This webcast explains how to avoid that foreseeable noose by structuring policy compliant retirement plan real estate financing structures, including financing arrangements with recourse to account holders. SyllabusLesson 1.IntroductionLesson 2.Section 4975 Impounded Risk DiversificationLesson 3.Problematic Self-Directed Retirement Plan Investment StructuresLesson 4. Resolving Problematic Structures as Policy CompliantLesson 5. Policy Compliant Retirement Plan Real Estate Financing StructuresLesson 6. Conclusion **Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to [email protected].
Delivery Method: Individual webcast
CPE Credit: Taxes
Program Level: Intermediate