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Policy Compliant Retirement Plan Real Estate Financing Structures

 
 Friday, Nov. 16, 2018 from 9:00 am to 12:00 pm
 Online
 
3.0
19 / 2-31457
Registration Status: CLOSED -- Please contact the VSCPA at [email protected] or (800) 733-8272 for availability.
VSCPA Members
$99.00 Regular Registration
Nonmembers
$129.00 Regular Registration
Designed For:
*Recognize how to correctly distinguish Section 4975 impounded management risk diversification policy compliance apart from policy noncompliance *Recognize properly invoked plan asset rule exceptions correctly create a Section 4975 impounded investment risk diversification policy compliant
Prerequisite:

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.

Syllabus

Lesson 1.

Introduction

Lesson 2.

Section 4975 Impounded Risk Diversification

Lesson 3.

Problematic Self-Directed Retirement Plan Investment Structures

Lesson 4.

Resolving Problematic Structures as Policy Compliant

Lesson 5.

Policy Compliant Retirement Plan Real Estate Financing Structures

Lesson 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].

Related Events

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.