Tag Archives: UBTI

Self-Directed IRA + K-1 = IRS scrutiny concerns

April 24, 2023Recent News, Self Directed IRA, TaxIRS, K-1, self-directed IRA, UBTI, UDFIWarren Baker

My clients frequently ask, “what self-directed IRA investments have the most potential for IRS scrutiny?” While most clients think this question is related to the specific type of investment, to me, the question is more about the collateral consequences of a particular investment. IRS scrutiny is very rarely a random occurrence – instead, the IRS questions … Continue reading Self-Directed IRA + K-1 = IRS scrutiny concerns →

Quoted in Wall Street Journal article on UBTI (“Are Taxes Lurking in Your Tax-Free Retirement Account?”)

March 10, 2017Recent News, Self Directed IRAself-directed IRA, UBTI, Wall Street JournalWarren Baker

Many IRA investors are completely unaware that an IRA’s investments (whether made out of a “Traditional” or Roth IRA) can potentially produce currently taxable income to the IRA itself – resulting in both tax to the IRA, but also a special tax return filing (Form 990-T). In the “self-directed IRA” world, this is particularly a problem … Continue reading Quoted in Wall Street Journal article on UBTI (“Are Taxes Lurking in Your Tax-Free Retirement Account?”) →

Self-Directed IRA Article Series – Part 4 – Current Tax to IRA (UBTI & UDFI)

November 4, 2015Recent News, Self Directed IRAForm 990-T, self-directed IRA, UBTIWarren Baker

In 2011, I published a six-part article series entitled “Investing Retirement Funds into Non-Traditional Assets using a Self-Directed IRA”. Because readers found that information to be useful as a “starting point” for learning about self-directed IRAs (perhaps because it was less “technical” than many other articles I have written), I have now revamped those articles and will post them … Continue reading Self-Directed IRA Article Series – Part 4 – Current Tax to IRA (UBTI & UDFI) →

Kiplinger’s IRA observations (related to nontraditional IRA investing)

September 30, 2015Recent News, Self Directed IRAbankruptcy, nontraditional investments, prohibited transaction, self-directed IRA, Solo 401(k), UBTIWarren Baker

This week’s Kiplinger Tax Letter (which, for those of you that work in the legal/accounting/financial field, is an excellent way to stay current on tax-related topics that affect you and your clients) puts a spotlight on several self-directed IRA issues that I have written about in the past. First, if an IRA invests into a partnership … Continue reading Kiplinger’s IRA observations (related to nontraditional IRA investing) →

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] →

Top 3 reasons to talk to a tax attorney before forming a self directed IRA (or IRA LLC)

December 27, 2014Recent News, Self Directed IRAForm 990-T, IRA/LLC, prohibited transaction, self-directed IRA, UBTIWarren Baker

Introduction: The popularity of investing retirement accounts into “non-traditional” assets (e.g. real estate, private lending, LLC and partnership interests, etc.) using a self-directed IRA or an IRA-owned LLC (sometimes sold as a “checkbook control IRA”) has increased exponentially over the past 15 years. This growth has brought increased mainstream media attention, scams, and a huge amount of … Continue reading Top 3 reasons to talk to a tax attorney before forming a self directed IRA (or IRA LLC) →

“Self-Directed IRAs – Top Five Complexities for Estate Planning Attorneys”

October 19, 2014Estate Planning, Recent News, Self Directed IRAbeneficiary designation, estate planning, IRA Trust, RMD, self-directed IRA, UBTIWarren Baker

I am pleased to announce the publication of my latest article in the WSBA Real Property Probate and Trust Section newsletter. The full article can be found here: Self-directed IRAs – Top Five Complexities for Estate Planning Attorneys – by Warren L Baker – WSBA RPP&T Sec – April 2014. Although the article was directed toward … Continue reading “Self-Directed IRAs – Top Five Complexities for Estate Planning Attorneys” →