1 UNDERSTANDING THE PROHIBITED TRANSACTION RULES FOR SELF DIRECTED IRAS BY: Mathew Sorensen, Partner KYLER KOHLER OSTERMILLER & SORENSEN, LLP 3033 N. Central Avenue, Suite 415 Phoenix, AZ Phone Serving Clients Nationwide From Our Offices in Arizona, Utah, and California
2 Disclaimer & About Mat DISCLAIMER All information and materials are for educational purposes only. All parties are strongly encouraged to consult with their attorneys, accountants, and real estate professionals before entering into any type of investment. This presentation does not constitute an attorney client relationship. ABOUT MAT Partner at KKOS Lawyers, assisting clients nationwide from offices in Arizona, California, and Utah. Co-Host of Nationally Syndicated Weekly Radio Show and Top-Ranked Podcast Refresh Your Wealth. Best-Selling Author of The Self Directed IRA Handbook: An Authoritative Guide for Self Directed Retirement Plan Investors and Their Advisors, an Amazon Best Seller and a textbook for the Retirement Industry Trust Association s Self Directed IRA Professional Designation Course where I m also an instructor. The Self Directed IRA Handbook is already the most widely used book in the self-directed IRA industry. An Amazon best-seller. Host of The Self-Directed IRA Summit. A day-long educational event solely for Self-Directed IRA Investors. Held Saturday, May 7, 2016, Live in Phoenix or Virtually Streaming. Details at
3 Restrictions on IRA Investments Restrictions/Rules for IRA Investments? Collectibles such as art, stamps, certain coins, alcoholic beverages, or antiques, IRC 408(m); Life insurance, IRC 408(a)(3); S-corporation stock, IRS Letter Ruling , April 27, 1999, IRC 1361 (b)(1)(b); and Any investment that constitutes a prohibited transaction pursuant to IRC 4975 (e.g., purchase of any investment from a disqualified person, such as the spouse of the retirement account owner).
4 Important Tip WITH WHOM NOT WHAT IRC 4975
5 Prohibited Transactions IRAs that include, or consist of, non-marketable securities and/or closely held investments, in which the IRA owner effectively controls the underlying assets of such securities or investments, have a greater potential for resulting in a prohibited transaction. Internal Revenue Service, Instructions for Forms 1099 R and 5498 (2013), page 2.
6 What is a Prohibited Transaction? KEY POINTS The prohibited transaction rules restrict with WHOM your SDRP may transact. They do not restrict what investments an SDRP may own. An SDRP cannot transact (e.g. buy/sell) with the SDRP owner and certain family members of the SDRP owner. There are three types of prohibited transactions: 1) per se prohibited transactions, 2) extension of credit prohibited transactions, and 3) self dealing prohibited transactions.
7 The Prohibited Transaction Rules PROHIBITED TRANSACTION RULES IRC 4975 Outlines three different categories of prohibited transactions. Restrict not WHAT an IRA may invest in but with WHOM. 1. Per Se Prohibited Transaction. Occurs when an IRA engages in a transaction with a disqualified person. 2. Extension of Credit Prohibited Transaction. Occurs when there is an extension of credit between an IRA and a disqualified person. 3. Self Dealing Prohibited Transaction. Occurs when a disqualified person (e.g., IRA owner) personally benefits from the IRA s investments. Consequence of a Prohibited Transaction is disqualification of that IRA (IRA owner involved) and distribution of the entire account. Other accounts are not effected.
8 Per Se Prohibited Transactions PER SE PROHIBITED TRANSACTIONS A per se prohibited transaction occurs when an IRA engages in a transaction with a disqualified person. IRC 4975 (c) What is a Transaction? Transaction includes a purchase, sale, lease, exchange, loan, extension of credit, services, goods, etc. Who is a Disqualified Person? Disqualified Person includes IRA owner (as fiduciary), spouse, children, and parents (ancestors and lineal descendants and their spouses). Also, partners and companies you or other disqualified persons own 50% or more of. See following list.
9 Who is a Disqualified Person? An IRA may NOT engage in a transaction with these persons. IRC 4975 (e)(2) IRA Owner, and IRA Owner s Advisor (fiduciary) Spouse Children Spouses of Children Grandchildren and their spouses Parents and grandparents Companies (corps, LLCs, LP, partnerships, trusts) where IRA owner or family above own or control 50% or more Certain Officers, Directors, or Highly Compensated Employees of companies where the IRA owner owns or controls 50% or more
10 Per Se Prohibited Transactions 1. SDRP Owner SDRP account owner as Fiduciary. IRC 4975 (e)(2)(a). The self directed retirement plan account owner is a disqualified person because he or she is a fiduciary to the SDRP and makes the investment decisions for the SDRP. Harris v. Commissioner, 76 T.C.M. 748 (U.S. Tax Ct. 1994); DOL Advisory Opinion 93 33A.
11 Per Se Prohibited Transactions 2. Certain Family Members Spouse Ancestors, which by definition includes the SDRP owner s parents, grandparents, and great grandparents. It does not include the SDRP owner s in-laws or grandparent inlaws. Perhaps the IRS isn t so worried about an SDRP owner getting a sweet-heart deal from the in-laws. Lineal descendant, which includes child, grandchild, great-grandchild, etc. Spouse of lineal descendant, which includes son-in-law, daughter-in-law, etc. IRC 4975 (e)(2)(f), IRC 4975 (e)(6)
12 Per Se Prohibited Transactions 3. Company Majority Owned A corporation, partnership (e.g., LLC), or trust or estate which is owned 50% or more by disqualified persons (e.g. IRA owner, disqualified family members, disqualified personal business partners). 50% or more of the voting power of all classes of stock or of the total shares, or 50% or more of the capital interests or profits of such partnership, or 50% or more of the beneficial interest of a trust or unincorporated business enterprise. IRC 4975 (e)(2)(g).
13 Disqualified Person - Family Chart
14 Who is NOT a Disqualified Person? An IRA may engage in a transaction with these persons. Non family members or employees of the IRA owner Other third party investors Step parent (to un-adopted child) or un-adopted step child to IRA owner Aunts and Uncles, Nieces and Nephews, and cousins In-laws of the IRA owner (not an ancestor) Brothers and Sisters Companies the IRA owner and other disqualified persons own and control less than 50% (beware of self dealing). Everyone else not disqualified in IRC 4975 (e)(2)
15 PER SE PROHIBITED TRANSACTION FLOW CHART IRA + Transaction + Disqualified Person = Per Se Prohibited Transaction IRA + Transaction = No Per Se Prohibited Transaction IRA + Activity Not a Transaction + Disqualified Person = No Per Se Prohibited Transaction
16 Extension of Credit Prohibited Transaction EXTENSION OF CREDIT PROHIBITED TRANSACTIONS IRC 4975 (c)(1)(b) specifically states that a prohibited transaction occurs when there is a lending of money or other extension of credit between a plan [IRA] and a disqualified person. RULES FOR OBTAINING A LOAN WITH YOUR IRA 1. If an IRA obtains a loan for its investments the loan must be non-recourse to the IRA and the IRA owner (e.g., lender s only recourse is against asset). The IRA owners cannot personally guarantee the loan. Peek & Fleck v. Commissioner. 2. UDFI Tax due on net income from debt. Profits attributable to retirement plan cash or other non-debt investment is not subject to UDFI tax. (more later on this). Applies to IRAs, 401ks other employed based plans are exempt from UDFI tax.
17 Extension of Credit PT Peek & Fleck v. Commissioner, 140 T.C. 12 (2013) Peek IRA Fleck IRA New Co 100% Owned Cash From Both Roth IRAs FINANCING Purchase Existing Business FINANCING Seller Financing Signed Personal Guarantees Used Homes As Collateral For Loan
18 Self Dealing Prohibited Transactions A self dealing prohibited transaction occurs when the IRA owner or other disqualified person benefits from the IRA s investments. IRC 4975 (c)(1)(d),(e), and (F). RULE IN PRACTICE 1. No personal compensation or commissions paid to a disqualified person as a result of an IRA s investment. (reasonable compensation unsettled exception, 4975 (d)(2)). 2. You cannot have use of the IRA assets. For example, rental owned by an IRA cannot be personally used by disqualified persons to the IRA (e.g. IRA owner). 3. Bottom line, don t use IRA assets. Use of IRA assets without payment results in a benefit to a disqualified personal and is a self dealing prohibited transaction while use and payment by a disqualified person is a transaction with a disqualified person and is a per se prohibited transaction.
19 Self Dealing Prohibited Transactions COMMON ISSUES 1. Companies Owned 49% or less by disqualified persons. IRA should tread carefully. Rollins v. Commissioner, T.C. Memo case example. 2. Compensation to IRA Owner or Disqualified Person (e.g. avoid commissions, salary, etc.). 3. Avoid Step Transactions. Cannot put in a straw person to get around the rules. Substance over form doctrine. 4. DOL Interpretive Bulletin on Prohibited Transactions. 29 C.F.R Avoid transactions where IRA requires a company it is an owner of to transact with a disqualified person.
20 FINDING A SELF DEALING PROHIBITED TRANSACTIONS
21 PT Consequences: Engaged in by IRA Owner 1. Distribution & Taxes. Regardless of the amount involved in the prohibited transaction, the entire IRA (including Roth IRAs, SEP or SIMPLE IRAs and HSAs) is deemed distributed and the IRA owner is subject to any applicable taxes from the distribution. The distribution amount is based on the fair market value of the account as of January 1 of the year in which the prohibited transaction occurred. 10% early withdrawal penalty.
22 PT Consequences: Engaged in by IRA Owner 2. Revocation of Preferred Tax Treatment. Taxes will be applied to the income and gains from the IRA from the time the IRA engaged in a prohibited transaction. The IRA tax-deferred (Traditional) or taxfree (Roth) benefits are revoked, and any taxes owed on income or gains from the IRA after the prohibited transaction occurred are now due.
23 PT Consequences: Engaged in by an IRA Owner Separate IRA or Retirement Accounts IRA 1 PT IRA 2 IRA 3
24 How are PTs Discovered or Alleged? 1. Company IRA is invested into is audited (partnership return, corporate return). 2. IRA custodian becomes aware and sends and distributes account by filing a 1099-R. 3. IRS audits the IRA or 401k (5500 tax return). 4. IRA or SD 401k owner enters bankruptcy: claim against IRA or SD 401k.
25 3 Years 6 Years Unlimited Statute of Limitations
26 What: Self-Directed IRA Summit, The Most Important Day of Training for SDIRA and SD401k Investors When: Saturday, May 7, 2016 Where: Scottsdale Resort, Scottsdale, AZ or Virtually On-Line. Discount Code: Enter KKOS_Lawyers at checkout for $100 off the Virtual Event ($199 to $99) and $150 off the Live Event ($349 to $199) For Details or to Register Visit
27 Thanks! BY: Mathew Sorensen, Partner KYLER KOHLER OSTERMILLER & SORENSEN, LLP 3033 N. Central Avenue, Suite 415 Phoenix, AZ Phone Serving Clients Nationwide From Our Offices in Arizona, Utah, and California
WHAT EVERY LAWYER & ADVISOR NEEDS TO KNOW ABOUT SELF-DIRECTED IRAS BY: Mathew Sorensen, Partner KYLER KOHLER OSTERMILLER & SORENSEN, LLP 3033 N. Central Avenue, Suite 415 Phoenix, AZ 85012 Phone 602-761-9798
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