Tag Archives: Form 5498

Presentation: “Self-Directed IRAs: New Legal Developments” – By: Warren L. Baker

August 17, 2015Recent News, Self Directed IRAForm 5498, Form 990T, GAO, IRA/LLC, IRS, presentation, prohibited transaction, RMD, ROBS, Roth IRA, self-directed IRA, UBTIWarren Baker

If you haven’t caught one of my recent presentations on self-directed IRAs and related legal/tax developments, but you would like to, my recent presentation for Clear Law Institute (originally aired on August 5th) is available for streaming on-demand using this link: http://clearlawinstitute.com/shop/on-demand-webinars/self-directed-iras-new-legal-developments/ Overview of Presentation: The use of “self-directed IRAs” to invest in real estate, private equity, … Continue reading Presentation: “Self-Directed IRAs: New Legal Developments” – By: Warren L. Baker →

Self-Directed IRA Investing: Fortune or Folly? [Bloomberg BNA presentation]

April 8, 2015Recent News, Self Directed IRAForm 5498, Form 990-T, law, prohibited transaction, Roth IRA, self-directed IRA, tax, UBTIWarren Baker

[UPDATE: Listen to presentation referenced below here] I am honored to be presenting for Bloomberg BNA on Wednesday, June 10th at 10am Pacific / 1pm Eastern (webinar). BNA is a very well-respected legal and tax research service and (as far as I know) I will be their first ever presenter on self-directed IRA-specific legal/tax topics. … Continue reading Self-Directed IRA Investing: Fortune or Folly? [Bloomberg BNA presentation] →

PRESENTATION SUMMARY: “Self-Directed IRAs and other Interesting Retirement Plan Developments”

November 3, 2014Estate Planning, Recent News, Self Directed IRADabney v. Commissioner, Ellis v. Commissioner, estate planning, Form 5498, IRA rollovers, IRA Trust, IRA/LLC, Peek v. Commissioner, ROBS, Roth conversion, self-directed IRAWarren Baker

[The following blog post is a written summary of my presentation at the 59th Annual Estate Planning Conference in Seattle, WA on October 31, 2014. It was truly an honor to be asked to speak at such an important event to northwest attorneys, CPAs, and financial professionals]. The overall purpose of my presentation was to … Continue reading PRESENTATION SUMMARY: “Self-Directed IRAs and other Interesting Retirement Plan Developments” →

Boom! Boom! Boom! IRS fires three shots across the bow of self-directed IRA investors

October 10, 2014Recent NewsEllis v. Commissioner, Form 5498, IRA, IRS, Peek v. Commissioner, Roth IRA, self-directed IRA, Tax CourtWarren Baker

For those of you who are interested in self-directed IRA topics but who are not members of the Taxation Law section of the Washington State Bar Association (quite a few of you I’m sure!), I wanted to share with you my latest full length article. The article, entitled “Boom! Boom! Boom! IRS fires three shots … Continue reading Boom! Boom! Boom! IRS fires three shots across the bow of self-directed IRA investors →

Amended FORM 5498 reporting requirements for IRA custodians in 2014. Do changes signal more scrutiny on “nontraditional” investments within self-directed IRAs?

October 1, 2014Self Directed IRA, TaxEllis v. Commissioner, Form 1099-R, Form 5498, IRA, IRS, Peek v. Commissioner, self-directed IRAWarren Baker

The current draft instructions for the 2014 version of Form 5498 reflect a change in the way the IRS receives information from IRA custodians. Under current law, IRA custodians must report certain information about every IRA they hold – this is done using Form 5498. Whether IRA account holders realize it or not, the federal … Continue reading Amended FORM 5498 reporting requirements for IRA custodians in 2014. Do changes signal more scrutiny on “nontraditional” investments within self-directed IRAs? →