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Contribution Limits

An IRA contribution is the dollar amount that an IRA holder (or employer) puts into their IRA. Each type of IRA has an annual IRA contribution limit and date by which the contribution must be made.

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Fair Market Valuation

A Fair Market Valuation (FMV) is used to assign the value of an asset. An appraisal along with an FMV Form must be submitted to Entrust on a yearly basis. Entrust is required to provide the FMV to the IRS for every asset held.

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Prohibited Transactions

A prohibited transaction is any improper use of your traditional IRA account or annuity by you, your beneficiary, or any disqualified person. 

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UBIT & UDFI

Unrelated Business Income Tax (UBIT) is frequent income from a business or trade that is related directly to the purpose of the retirement account. This tax is owed by the IRA and not by the account holder.

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IRA Distribution Rules

An IRA distribution describes a withdrawal of cash and/or assets from an IRA. Distributions can be taken at any time. The type of IRA will determine whether there are tax and penalties associated with distributions. 

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Entrust makes it easy for you to understand Self-Directed IRA Rules

Holding alternative investments, such as real estate, in a self-directed IRA can help you build retirement funds. However, because these accounts allow for more investment freedom, they are also associated with increased liability. In order to be successful when working within self-directed IRA regulations, due diligence is necessary for investors to limit the risk associated with their retirement investments.

The Entrust Group strives to help investors understand the broad spectrum of alternative investment options, including industry strategies, as well as the benefits of self-directed investing. Additionally, we make it our priority to educate clients about the rules they must follow to protect their savings.

Below are some topics and resources available to you in our Learning Center:


Resources


FAQs


Prohibited Transactions

Avoiding prohibited transactions is important to investors. Read our Prohibited Transaction FAQs or learn about disqualified persons so you can protect yourself from serious tax penalties.

For more information, IRS Code 4975 addresses prohibited transactions in detail. You may also visit the IRS website for more FAQs related to various IRA plans.


Resources

Visit our Learning Center's Resources section for self-directed account guides, case studies, IRA comparison charts, factors to consider when choosing a self-directed IRA custodian, and much more!

Please Note: 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 clients with educational information regarding self-directed accounts and possible investment scenarios. It is in no way intended as investment advice.