CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

The Professional's Guide: Safely Investing Self-Directed IRAs in Real Assets

Icon_Self-Study
Self-Study
Icon_Level
Basic
Credits
CPE Credits
2 Credits: Taxes

Course Description

It is estimated that 95% of IRAs are in vehicles addressed in the Internal Revenue Code. The remaining 5% or so are held in what the industry commonly calls ‘self-directed’ accounts—because they are usually invested at the direction of the IRA owner—and invested in ‘alternative,’ less traditional investments. These include private partnerships (e.g., hedge funds), private stock, mortgage notes, and various forms of tangible and intangible property—real estate in particular. Understanding the broad range of investments available to account holders under self-directed accounts, along with relevant tax considerations, is vital for any financial professional. This course is certain to increase your knowledge about this critical yet complex subject.

Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Define the term “real assets,” discuss the basic rules in setting up and operating an IRA under IRC §408 and 408(a), and summarize certain prohibitions for IRAs.
  • Analyze other tax considerations impacting IRAs, including unrelated business taxable income, required minimum distributions, the payment of IRA fees and expenses, and “sweat equity.”
  • Specify the various types of prohibited transactions, the statutory exemptions available, and the pitfalls and practical considerations relating to the ownership of real assets in an IRA.

Course Specifics

Course ID
8172603
Revision Date
October 15, 2018
Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-01270-18-S
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1217
CTEC Federal Tax Update Credits: 2

Course Instructor

Richard Matta Headshot
Richard Matta

Richard K. Matta advises clients with respect to the structuring and marketing of investment products and financial services to 401(a) tax-qualified retirement plans, voluntary employees beneficiary association (VEBA) plans, 403(b) and 457 plans, IRAs, and other tax-exempt investors. His practice focuses on the intersection of ERISA Title I with securities, tax, corporate, banking, and other applicable laws. Rick has many years’ experience advising large-plan fiduciaries, financial institutions, and investment professionals regarding plan investments in financial products such as mutual funds, hedge and private equity funds, bank collective trusts, real estate, derivatives, and other alternative investments. He also advises on investment …

Richard Matta Read More »

The Professional's Guide: Safely Investing Self-Directed IRAs in Real Assets

Expert Instructors
Format
CPE CREDITS
2 Credits: Taxes

$78.00

Clear
Icon_Self-Study
Self-Study
Icon_Level
Basic
Credits
CPE Credits
2 Credits: Taxes

Course Description

It is estimated that 95% of IRAs are in vehicles addressed in the Internal Revenue Code. The remaining 5% or so are held in what the industry commonly calls ‘self-directed’ accounts—because they are usually invested at the direction of the IRA owner—and invested in ‘alternative,’ less traditional investments. These include private partnerships (e.g., hedge funds), private stock, mortgage notes, and various forms of tangible and intangible property—real estate in particular. Understanding the broad range of investments available to account holders under self-directed accounts, along with relevant tax considerations, is vital for any financial professional. This course is certain to increase your knowledge about this critical yet complex subject.

Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Define the term “real assets,” discuss the basic rules in setting up and operating an IRA under IRC §408 and 408(a), and summarize certain prohibitions for IRAs.
  • Analyze other tax considerations impacting IRAs, including unrelated business taxable income, required minimum distributions, the payment of IRA fees and expenses, and “sweat equity.”
  • Specify the various types of prohibited transactions, the statutory exemptions available, and the pitfalls and practical considerations relating to the ownership of real assets in an IRA.

Course Specifics

Course ID
8172603
Revision Date
October 15, 2018
Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-01270-18-S
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1217
CTEC Federal Tax Update Credits: 2

Course Instructor

Richard Matta Headshot
Richard Matta

Richard K. Matta advises clients with respect to the structuring and marketing of investment products and financial services to 401(a) tax-qualified retirement plans, voluntary employees beneficiary association (VEBA) plans, 403(b) and 457 plans, IRAs, and other tax-exempt investors. His practice focuses on the intersection of ERISA Title I with securities, tax, corporate, banking, and other applicable laws. Rick has many years’ experience advising large-plan fiduciaries, financial institutions, and investment professionals regarding plan investments in financial products such as mutual funds, hedge and private equity funds, bank collective trusts, real estate, derivatives, and other alternative investments. He also advises on investment …

Richard Matta Read More »

The Professional's Guide: Safely Investing Self-Directed IRAs in Real Assets

Expert Instructors
Format
CPE CREDITS
2 Credits: Taxes

$78.00

Clear