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Chapter 6 Self - Directed IRAs
* Receipt of any consideration or money for his personal account by any disqualified
person who is a fiduciary from any party dealing with the plan in connection with a
transaction involving the income or assets of the plan. [IRC §4975(c)(1)(F)] For
example, if an IRA holder (who is also a financial advisor) is paid for handling his or
her own IRA or the IRA of a disqualified person (e.g., paid a sales commission for
selling an investment to his own IRA), the transaction is likely a PT. The receipt of
any premiums such as cash bonuses, free services (e.g., free checking) and gifts by
the IRA holder for establishing an IRA may be a PT, causing a total distribution of
the IRA. [DOL Advisory Opinion 89-12A; IRS Announcement 90-1] However, the
DOL granted IRA sponsors relief from the PT rules if their IRA and SEP-IRA holders
receive cash bonuses, gifts, or free services, within certain limits specified in the
exemption. (See Chapter 6, Reduced- or No- cost Banking Services Exemption)
These exemptions also apply to non-SDIRAs as well.
Examples of Prohibited Transactions
Some examples of IRA investments that were ruled to be PTs are:
* An IRA's investment in notes of a corporation whose majority owners are members
of the IRA owner's family (87.5% and 7.5% owned by the IRA owner's son-in-law
and daughter respectively). [ERISA Op Ltr 2006-09A]
* A couple's use of IRA funds for a personal residence. [Harris v. Comm., T.C. Memo
1994-22]
* The rollover of a profit sharing plan participant's loan note to an IRA was considered
a loan to the IRA and thus a PT. [TAM 8849001]
* The IRA bought stock of a company that was owned 50% or more by the IRA owner
and his spouse. [PLR 9725029]
* An IRA's investment in a school run by the IRA owner's daughter. [DOL Adv. Opn
93-33A]
* Grant of security interest in a non-IRA account to cover indebtedness in IRA was an
extension of credit from the IRA owner. [DOL Adv. Opn 2009-03A]
* The payment of a salary to the IRA owner, even indirectly by an IRA owned LLC.
[ECC 200952049]
* The IRA owner is receiving proceeds from the sale of his IRA-owned LLC. [ECC
201014064]
* Proposed purchase by an IRA of the IRA owner's loan note held by a bank for an
apartment building owned by the IRA owner's family trust. [DOL Opn Ltr 201104A]
*
Personal guarantees of a loan by IRA owners to a company whose stock was owned
by their IRAs were indirect extensions of credit to the IRAs. [Peek & Fleck v.
Commissioner, U.S. Tax Court 140 T.C. No. 12 (March 8, 2013)]
IRA Digital Reference Manual © PMC

IRA Digital Reference Manual - November 2024

Table of Contents for the Digital Edition of IRA Digital Reference Manual - November 2024

Contributions
Deductions
Documents
Rollovers & Transfers from IRAs
Rollovers from Employer Plans
Self-Directed IRAs
Excess IRA Contributions
Distributions
Calculating Required Distributions at Age 70½
Death Distributions
Reporting Requirements
Withholding
Taxes & Penalties
SEP IRA Plans
SIMPLE IRA Plans
Miscellaneous
Roth IRAs
Education Savings Accounts
Health Savings Accounts
IRA Digital Reference Manual - November 2024 - 1
IRA Digital Reference Manual - November 2024 - 2
IRA Digital Reference Manual - November 2024 - 3
IRA Digital Reference Manual - November 2024 - 4
IRA Digital Reference Manual - November 2024 - Contributions
IRA Digital Reference Manual - November 2024 - 1.1
IRA Digital Reference Manual - November 2024 - Deductions
IRA Digital Reference Manual - November 2024 - Documents
IRA Digital Reference Manual - November 2024 - Rollovers & Transfers from IRAs
IRA Digital Reference Manual - November 2024 - 4.1
IRA Digital Reference Manual - November 2024 - Rollovers from Employer Plans
IRA Digital Reference Manual - November 2024 - 5.1
IRA Digital Reference Manual - November 2024 - Self-Directed IRAs
IRA Digital Reference Manual - November 2024 - Excess IRA Contributions
IRA Digital Reference Manual - November 2024 - 7.1
IRA Digital Reference Manual - November 2024 - Distributions
IRA Digital Reference Manual - November 2024 - 8.1
IRA Digital Reference Manual - November 2024 - Calculating Required Distributions at Age 70½
IRA Digital Reference Manual - November 2024 - Death Distributions
IRA Digital Reference Manual - November 2024 - 10.1
IRA Digital Reference Manual - November 2024 - 10.2
IRA Digital Reference Manual - November 2024 - 10.3
IRA Digital Reference Manual - November 2024 - Reporting Requirements
IRA Digital Reference Manual - November 2024 - 11.1
IRA Digital Reference Manual - November 2024 - Withholding
IRA Digital Reference Manual - November 2024 - Taxes & Penalties
IRA Digital Reference Manual - November 2024 - 13.1
IRA Digital Reference Manual - November 2024 - SEP IRA Plans
IRA Digital Reference Manual - November 2024 - SIMPLE IRA Plans
IRA Digital Reference Manual - November 2024 - 15.1
IRA Digital Reference Manual - November 2024 - Miscellaneous
IRA Digital Reference Manual - November 2024 - 16.1
IRA Digital Reference Manual - November 2024 - Roth IRAs
IRA Digital Reference Manual - November 2024 - 17.1
IRA Digital Reference Manual - November 2024 - Education Savings Accounts
IRA Digital Reference Manual - November 2024 - 18.1
IRA Digital Reference Manual - November 2024 - Health Savings Accounts
IRA Digital Reference Manual - November 2024 - 19.1
IRA Digital Reference Manual - November 2024 - 19.2
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IRA Digital Reference Manual - November 2024 - 468
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IRA Digital Reference Manual - November 2024 - 471
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IRA Digital Reference Manual - November 2024 - 490
IRA Digital Reference Manual - November 2024 - 490.1
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IRA Digital Reference Manual - November 2024 - 497
IRA Digital Reference Manual - November 2024 - 497.1
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IRA Digital Reference Manual - November 2024 - 498.1
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