The Self Directed Roth IRA LLC

September 13th, 2013

The Self-Directed Roth IRA LLC structure was affirmed in the Tax Court case Swanson v. Commissioner , 106 T.C. 76 (1996), and further confirmed by the IRS in Field Service Advisory (FSA) 200128011 (April 6, 2001) . The Self-Directed Roth IRA LLC “Checkbook Control” Structure has been in use for over 30 years. The notion […]

Read More →




The SEP Self-Directed IRA LLC Solution

August 21st, 2013

What is a SEP? A SEP is a simplified employee pension plan. Any employer can establish a SEP. An employer can maintain both a SEP and another plan. Annual contributions an employer makes to an employee’s SEP-IRA cannot exceed the lesser of (i) 25% of compensation, or $51,000 for 2013. However, special rules apply when […]

Read More →




The Self-Directed Roth IRA LLC

February 1st, 2012

The Self-Directed Roth IRA LLC structure was affirmed in the Tax Court case Swanson v. Commissioner , 106 T.C. 76 (1996), and further confirmed by the IRS in Field Service Advisory (FSA) 200128011 (April 6, 2001) . The Self-Directed Roth IRA LLC “Checkbook Control” Structure has been in use for over 30 years. The notion […]

Read More →