The Entrust Learning Center is your resource for articles, ideas and information on self directed IRAs, real estate IRAs and investing your retirement funds into alternative assets. At Entrust, our goal is to create informed, self-directed investors.
Check out our National Webinar Series to learn more about these investment options and get answers to your questions in an interactive Q&A session at the end of each presentation.
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.
9. Professional Resources
Find articles and information for professionals on self-directed retirement investing from The Entrust Group.
- 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. - 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. - 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. - 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. - 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. - Internal Revenue Code - Traditional IRAs
- 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. - Smarter Tax Free Self Directed Plan Investment Tactics - Truly Self Directed Retirement Plans
Over the history of tax advantaged programs, qualified plans and individual retirement accounts have consistently been at the forefront of opportunities to defer tax. Within this context, - Look Before You Roll Over: Rollovers as Business Start-Ups (ROBS) Arrangements
The IRS does not consider ROBS arrangements to be abusive tax avoidance transactions, however it does consider them to be fraught with potential flaws that could hurt investors if they are not aware.
Remember that while Entrust provides excellent educational resources, we do not endorse or sell any investment products.
The Entrust Group respects your privacy. Please read our Privacy Statement.
FUZE