The document discusses the benefits of self-directed IRAs and the ability to use them to engage in alternative investments like real estate lending and borrowing. It provides an overview of common IRA types that can be self-directed as well as permissible investment options. The document also presents perspectives and considerations from the points of view of both borrowers and lenders engaging in private financing through self-directed IRAs.
1. Either a Lender or a Borrower Be – Private Financing with Self-Directed IRAs
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4. What is a “Self-Directed” IRA? An IRA in which the IRA owner directs all investments in the account. There is no legal distinction between a “self-directed IRA” and any other IRA except with a truly self-directed IRA the account agreement allows the broadest possible spectrum of investments.
22. People Restrictions on IRAs Disqualified Persons = Those persons who cannot benefit from or enter into transactions with your IRA or other plan.
23. Fiduciary “F” (includes IRA Owner) Member of F’s Family Corporation “C” if F owns (directly or indirectly) 50% or more of vote or value of stock Partnership “P” if F owns (directly or indirectly) 50% or more of capital or profits interest in P Trust or Estate “T” if F owns (directly or indirectly) 50% or more of Beneficial interest in T 10% or more partner or joint venturer with C F’s Spouse F’s Ancestor F’s Lineal Descendant “LD” LD’s Spouse Officer or Director of C Highly Compensated Employee of C (10% or more of wages) 10% or more shareholder of C Person with management or administrative functions of P Highly Compensated Employee of P (10% or more of wages) 10% or more partner of P Trustee of T Highly Compensated Employee of T (10% or more of wages) 10% or more beneficial interest owner of T 10% or more partner or joint venturer with P 10% or more partner or joint venturer with T IRA
24. Lending Money Prohibited Transaction Restrictions Any direct or indirect Mr. IRA Disqualified Person
25. You CAN combine your IRAs with other IRAs to make a loan. Partnering IRAs to Make a Loan
44. Emphasize that as a real estate investor you are helping the economy recover by improving property values and that their investment is a socially responsible one. Borrower’s Perspective: Making Money NOW
45. Provide the prospective lender with the details of the transaction, including your price and comparable sales to show value. Borrower’s Perspective: Making Money NOW
46. Have a “success book” available! Borrower’s Perspective: Making Money NOW
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Notas del editor
This program is designed to educate individuals, business owners, tax advisors, financial planners, realtors and others in the types of tax advantaged retirement arrangements and planning tools that are available. The attendees will gain an understanding of how to use these arrangements, when to use these arrangements, the types of arrangements to use given key circumstances. The attendees will learn the keys to the tax advantaged arrangements as well as the key investment choices available in a self-directed retirement arrangements. Background to share and set up the course title TOOLS and TECHNIQUES: Tax advantaged planning falls into two categories: TOOLS are the types of tax favored arrangements congress has created to entice individuals and business owners to plan for life’s events such as health care and retirement. TECHNIQUES are the investment vehicles that provide for growth and preservation of these tools and assets. This course will educate the attendees on how to use the tools and techniques for a successful retirement PLAN while increasing buyers, buying power for these types of investments.
Let the audience know what types of plans can be self directed. Let them know that all types of IRA and qualified funds can be used……especially those old 401k funds that are still sitting with ex-employer plans. Whether you’re an individual or owner of a business, Entrust has a solution for you. Cover the tax benefits that these individual or business plans can offer. Tax advantages through tax deductible contributions and tax deferred earnings with the potential through the Roth accounts of tax free earnings. Discuss the difference between a Traditional account and a ROTH account. KEY DIFFERENCE IS: Traditional accounts you pay tax later not now – Roth accounts you pay now not later – CONTROL over taxes NOW vs. later. What will tax brackets be in 10, 15, 20 years? SALES POINT: All types of plans can be self directed. If you qualify for a ROTH…set one up. If you have an old employer plan sitting around….move it to your Entrust account. Don’t forget to mentions those 401k plans that they have sitting around at old employers. Those can easily be rolled over to their Entrust account.
Let the audience know what types of plans can be self directed. Let them know that all types of IRA and qualified funds can be used……especially those old 401k funds that are still sitting with ex-employer plans. Whether you’re an individual or owner of a business, Entrust has a solution for you. Cover the tax benefits that these individual or business plans can offer. Tax advantages through tax deductible contributions and tax deferred earnings with the potential through the Roth accounts of tax free earnings. Discuss the difference between a Traditional account and a ROTH account. KEY DIFFERENCE IS: Traditional accounts you pay tax later not now – Roth accounts you pay now not later – CONTROL over taxes NOW vs. later. What will tax brackets be in 10, 15, 20 years? SALES POINT: All types of plans can be self directed. If you qualify for a ROTH…set one up. If you have an old employer plan sitting around….move it to your Entrust account. Don’t forget to mentions those 401k plans that they have sitting around at old employers. Those can easily be rolled over to their Entrust account.
Let the audience know what types of plans can be self directed. Let them know that all types of IRA and qualified funds can be used……especially those old 401k funds that are still sitting with ex-employer plans. Whether you’re an individual or owner of a business, Entrust has a solution for you. Cover the tax benefits that these individual or business plans can offer. Tax advantages through tax deductible contributions and tax deferred earnings with the potential through the Roth accounts of tax free earnings. Discuss the difference between a Traditional account and a ROTH account. KEY DIFFERENCE IS: Traditional accounts you pay tax later not now – Roth accounts you pay now not later – CONTROL over taxes NOW vs. later. What will tax brackets be in 10, 15, 20 years? SALES POINT: All types of plans can be self directed. If you qualify for a ROTH…set one up. If you have an old employer plan sitting around….move it to your Entrust account. Don’t forget to mentions those 401k plans that they have sitting around at old employers. Those can easily be rolled over to their Entrust account.
Let the audience know what types of plans can be self directed. Let them know that all types of IRA and qualified funds can be used……especially those old 401k funds that are still sitting with ex-employer plans. Whether you’re an individual or owner of a business, Entrust has a solution for you. Cover the tax benefits that these individual or business plans can offer. Tax advantages through tax deductible contributions and tax deferred earnings with the potential through the Roth accounts of tax free earnings. Discuss the difference between a Traditional account and a ROTH account. KEY DIFFERENCE IS: Traditional accounts you pay tax later not now – Roth accounts you pay now not later – CONTROL over taxes NOW vs. later. What will tax brackets be in 10, 15, 20 years? SALES POINT: All types of plans can be self directed. If you qualify for a ROTH…set one up. If you have an old employer plan sitting around….move it to your Entrust account. Don’t forget to mentions those 401k plans that they have sitting around at old employers. Those can easily be rolled over to their Entrust account.
Investment Choices- This is where we can show the audience what investments can be held in their Entrust Account. Reiterate that they are not limited to just securities. They can invest part or all of there retirement funds into these assets. SALES POINT: They have a world of choices with an Entrust Plan
Investment Choices- This is where we can show the audience what investments can be held in their Entrust Account. Reiterate that they are not limited to just securities. They can invest part or all of there retirement funds into these assets. SALES POINT: They have a world of choices with an Entrust Plan
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