LINKS & DOWNLOADS

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Self Directing Retirement Accounts - Detailed information from Newman Asset Management and Asset Exchange Strategies on how to take control of retirement accounts using an IRA-LLC. 

Department of Labor  General statutory exemption for loans to plan participants and beneficiaries who are parties in interest with respect to the plan.

ERISA   The Employee Retirement Income Security Act of 1974 (ERISA) is a federal law that sets minimum standards for most voluntarily established pension and health plans in private industry to provide protection for individuals in these plans.

IRS Publication 590  IRS Policy on IRAs and Trust Accounts

IRS Ruling 4975   IRS Policy on IRA and Trust Account prohibited transactions

NAFEP: Audit Support Warranty The Warranty is a NAFEP backed agreement which provides up to $25,000 for professional support fees in the unlikely event of an IRS audit of your private annuity or IRA-LLC transaction.

NAFEP:  IRA-LLC (ICO)  An IRA-LLC, referred to after this as "ICO", is a special purpose limited liability company, which is either fully or partially owned by an individual retirement account (IRA).  Since the IRA owns the ICO, IRA funds can be legally transferred to the ICO in exchange for member units (shares) of the ICO. 

NAFEP: Enterprise One^K A Self Directed 401K, referred to after this as "one.K", is a 401K plan setup for your company. As the Manager of the company, you can act as the Trustee for the Plan's monies. This enables you to self direct investments on behalf of your 401K hence the term self directed 401K. The investments can be in real estate, other companies, or your own C-Corp. The use of this type of structure enables you to have investment and checkbook control over the 401K. 

NAFEP: Self Directed Installment Sale, SDIS^SM    A Self Directed Installment Sale, referred to after this as "SDISSM", is an installment sale in which you establish a partnership with a Trusted party. The Trusted party forms an independent Trust and engages in an installment sale for your membership interest. The LLC sells the property or asset to a buyer. You, acting as the LLC's investment manager, secure an outside buyer for the property. The Trust, who owns the membership units, makes installment payments to you. This allows you to enjoy the deferral of capital gains and depreciation while removing the risks of a traditional installment sale via the self direction.