Your resource for articles, ideas and information on self-directing your retirement plan into alternative assets.
The Entrust Group does not offer investment, tax, financial or legal advice to clients. Individuals who believe they need advice should consult with the appropriate professional(s) licensed in that area. This section of our website is devoted to providing clients and potential client with educational information regarding self-directed accounts and possible investment scenarios. It is in no way intended as investment advice.
Professional Resources
- Real Estate Investing for the Utterly Confused (McGraw Hill)
When it comes to investing in real estate, even experienced investors can be perplexed. Real Estate Investing for the Utterly Confused makes sense of it all - Rollover from Decedent's IRA to IRA Owned by Surviving Spouse
Rollover from decedent's IRA to IRA owned by surviving spouse can be made tax-free under 408(d)(3) (P.L.R. 200011062). - IRA Beneficiary Can Receive IRA Distributions
IRA beneficiary can receive IRA distributions over her life expectancy after IRA owner's death, although IRA had made distributions over its owner's single life expectancy prior to his death. - Recomputation of Annual Distributions from IRA to Include Annual Four Percent COLA.
Will trigger tax. In addition, the IRS held that the distribution of a one-time catch-up payment equal to the amount by which the annual distributions for prior years, if adjusted for COLAs, exceed the annual distributions actually made, will result in - SEC Resources
The mission of the U.S. Securities and Exchange Commission is to protect investors, maintain fair, orderly, and efficient markets, and facilitate capital formation. The following information is available on the SEC website. - IRA beneficiary distributions in death and divorce
Rollover from decedent's IRA to IRA owned by surviving spouse can be made tax-free under ยง408(d)(3). - IRS rulings Allow Multiple IRA Beneficiaries to use Own Life expectancies in Determining RMDs
Multiple beneficiaries of a single IRA may use their own life expectancies to determine the pay-out period based on their shares of a single IRA account. - Prohibited Transactions Exemption
The IRA receives the current fair market value for property, as established by an independent qualified appraiser; and the IRA pays no commissions or fees. - 9th Circuit Appeals Court Finds That A Keogh Plan Cannot Be Part Of A Bankruptcy Estate
In an important decision regarding the access of assets by creditors of pension plan funds, the 9th Circuit Court of Appeals found that a participant's account in a Keogh plan could not be considered part of a bankruptcy estate when the participant filed - Individual Retirement Annuities Not Exempt From Bankruptcy Estate, Panel Rules
Individual retirement annuities are not synonymous with individual retirement accounts, and thus a debtor's individual retirement annuity was not exempt from his bankruptcy estate - Court Upholds Bankruptcy Exemption For IRA Under California Statute
Bankruptcy debtors in California may shield their individual retirement accounts from creditors, the U.S. Court of Appeals for the Ninth Circuit ruled Feb. 14 - IRA Funds Ruled Exempt as Necessary for Debtor's Support
The larger of a debtor's individual retirement accounts is exempt under Bankruptcy Code Section 522(d), the U.S. Bankruptcy Court for the Eastern District of Arkansas decided April 27, finding that the funds would be - On Appeal, Debtor IRA Held Exempt Property Of Bankruptcy Estate Under Section 522(d)
Judge Patrick J. Duggan agreed with the bankruptcy court that the IRA is property of the debtor's estate but overruled the lower court's finding that the IRA was not exempt. - Mixed Portfolio Theory Revisited
In the June 2006 Insights I established the basis for a theory I called at the time "Independent Portfolio Theory." I have since honed this idea more and developed it into "Mixed Portfolio Theory." - Three Questions Realtors Should Ask Every Client
Realtors should look at their clients, not just in terms of buying and selling their personal residences, but also in terms of being real estate investors. You think your clients do not have enough cash to invest in real estate? Think again. - Prohibited Transactions - How Close is Too Close?
The ability to successfully structure self-directed IRA and qualified plans into nontraditional and potentially lucrative investments always depends on understanding the rules for prohibited transaction set forth in IRS Code Section 4975. - IRS Publication Links
In this article, you wil find links to the frequently used IRS publications that you may need if you self-direct the funds in your IRA. - IRA/401(k) Insights - Past Issues for 2007, 2006 and 2005
IRA & 401(k) Insights is a monthly publication for anyone interested in self-directing their retirement funds and investing in nontradional assets. View past issues here. - IRS Code 4975 on Prohibited Transactions
Internal Revenue Code 4975 reflect the statutory requirements regarding prohibited transactions with IRAs and Qualified Plans such as Individual(k) Plans. This cite will provide guidance as to the penalties and the definitions of participating in a Proh - Internal Revenue Code - Traditional IRAs
- 511 Imposition of tax on unrelated business income of charitable, etc., organizations
511 Imposition of tax on unrelated business income of charitable, etc., organizations - Using Self-Directed IRAs and 401(k)s to Make More Money Now
A great article for Real Estate Investors - How to Pay for Education Expenses With Tax-Free Dollars
Many people are under the mistaken impression that a Roth IRA is the only type of self-directed account from which tax free distributions can be taken. - Frequently Asked Questions About
Can an IRA own a home with a loan? How? - Diversification and Tax Free Investing: Putting Greens, Foreclosure Auctions, RE Investment, the IRS, Uninvested Cash - and the Self-Directed Retirement Plan.
The self-directed retirement plan offers a wide range of investment options, illustrated by the following short subjects. Consider this information in light of your own Keogh, Qualified Plan, or IRA. - August IRA Insights: The Case - No Support in the Stock Market
Lately, many investors feel that sinking feeling in the pit of their stomach as they look at their 401(k) and IRA statements. Since an all time high on October 9th of 2007 of 14,164, the Dow Jones Industrial Average has steadily
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