© Copyright Mark J. Kohler, CPA, JD, P.C. 2006 www.kkolawyers.com Qualified Money and Real Estate Option 1 IRA $$ SDIRA $$ Raw Land - No Debt - No LLC/LP.

Slides:

Advertisements

Similar presentations

How Credits Become Capital: When and How to Syndicate Incentives for Historic Preservation in Detroit Thursday, June 5, 2008 The Detroit Athletic Club.

Advertisements

Self-Directed IRAs Investing Retirement Funds in Real Estate.

Use your IRA to Invest in Real Estate. Contents Purpose Facts and History Benefits and Guidelines Security Trust Company Investment examples Summary and.

Global Real Estate: Transaction Tools Chapter 4: Tax Matters.

Structuring Foreign Investment in U. S

Investing 101. Types of Savings tools Savings Account: An interest-bearing account (passbook or statement) at a financial institution. Certificates of.

Personalized Self- Directed IRA Services Using a Self-Directed IRA to Create Dependable Passive Income with Real Estate.

ESOP POWER An Advanced Planning Strategy For Privately Held Companies Presented by: ATI Capital Group, Inc.

Personal Finance Garman/Forgue Ninth Edition

Choice of Business Entity

1 Real Estate Investment Trusts (REITs) & Real Estate Operating Companies (REOCs)

McGraw-Hill/Irwin Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Chapter 06 Individual Deductions.

©2005 Prentice Hall, Inc. Sole Proprietorships and Flow-Through Entities Chapter 10.

“Investing with Your Self-Directed Retirement Plan: What Can I Really Do?” Mathew Sorensen, Attorney at Law Cedar City ~ Las Vegas ~

Creating Private Investments Using Qualified/IRA Funds Presentation at Union League Club, Entrepreneur Group & Real Estate Group David Lynam, Principal,

Presents: David Duggan Senior Account Executive David Duggan Senior Account Executive

Real Estate Investment Chapter 9 Business Organizations © 2011 Cengage Learning.

Chapter 10 Partnership Taxation

“Self-Directing Your Retirement Plan: What Can I Really Do?” Mark J. Kohler, CPA and Attorney at Law South Sage Dr., Suite 300,

Limitations on the Deduction of Allocated Losses  3 Provisions limit the deductibility of partnership losses Sec 704(d) - partners may deduct losses only.

Chapter 9 Forming and Operating Partnerships Copyright © 2013 by The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin.

Living the Dream - Live “New Laws and Procedures When Self Directing my Retirement Plan – What are the Possibilities?” August 19, 2009 E-Seminar / Conference.

April 23, 2008 Conference Call and Webinar “The Power of a Properly Designed Retirement Plan” Jim Allfrey, Director of 401(k) Administration, and Del Hargis,

The “Revised” Texas Franchise Tax

©2006 Prentice Hall, Inc. Sole Proprietorships and Flow-Through Entities Chapter 10.

Health Savings Accounts  Effective 2004  For individuals with high-deductible health plans  Tax-deductible contributions  Tax-free earnings  Tax-free.

How the Tax Code Affects Planning for Individual Taxpayers Armond Dinverno, JD, CPA, CFP Co-President Balasa Dinverno & Foltz LLC Itasca, IL President’s.

Year 15: Preservation and Beyond Presented at the 2013 Virginia Housing Credit Conference.

Asset Protection Summary

November 15, 2006 Webinar “The Pitfalls and Truth about Nevada Corporations” S. James Park, J.D., LL.M. “Self-Directing Your Retirement Plan for Real Estate:

MEXICO´s INCENTIVES FOR REAL ESTATE INVESTMENT October 20, 2007 Course Number MUNOZ MANZO y BELAUNZARAN, S. C. SPEAKER ALEJO MUNOZ.

February 21, 2007 Webinar “Asset Protection and Charging Order Protection Entities” Mark J. Kohler, CPA, JD Mathew N. Sorensen, J.D. S. James Park, J.D.,

It’s Your Money! Week 3 & 4: Financial Planning. What is Financial Planning? A PROCESS not an event Balances today’s needs with goals for the future Analysis,

January 11, 2007 KKO Lawyers “Choosing the Right Entity For My Business” “Self-Directing Your Retirement Plan for Real Estate: What Can I Really Do?” Taught.

©2004 Prentice Hall, Inc. Sole Proprietorships and Flow-Through Entities Chapter 10.

Determination of Income Tax Liability  Gross Income  - “Above the Line Deductions”  = AGI (Adjusted Gross Income)  - Standard or Itemized Deductions.

FEDERAL INCOME TAXATION LEARNING OBJECTIVES Incorporate tax considerations into the discounted cash flow analysis. Distinguish between active, passive,

1 SELF-DIRECTED REAL ESTATE DEALS. THE SELF DIRECTED IRA Using an investment tool called a “Self-Directed IRA,” you can move beyond stocks, bonds, and.

Personal Finance Test Review. Post Test Review A. Credit is the ability to obtain goods/services before payment is made based on the trust that payment.

WEBINAR June 18, 2008 “THE KKO SHOW” “Family Limited Partnerships- Everything You Really Need to Know” “Getting Financing in Today’s Economic Climate-

Private Mortgage Lending How You Can Securely Earn Double-Digit Interest Rate.

How to increase your value and buy or sell your business Mike Cooper Tax Partner.

© 2008 by South-Western, Cengage Learning Chapter 27 Chapter 27 Charles J. Jacobus Thomas E. Gillett.

October 18, 2006 Webinar “Asset Protection Strategies that Actually Work” Mat Sorensen, JD “Important Year-end Tax Strategies” Mark Kohler, CPA, JD kkolawyers.com.

Living the Dream - Live “18 Ways to Raise Money for YOUR Business” March 24, 2010 E-Seminar / Conference Call Host: Mark Kohler, CPA, Attorney At Law

Problem Statement Suppose you purchase a parcel of land today for $25, (PV) and you expect it to appreciate in value at a rate of 10% (I) per year.

July 18, 2007 Webinar “Self-Directing Your Retirement Plan for Real Estate: What Can I Really Do?” Mathew N. Sorensen, J.D. Cedar City.

Road to Retirement Course. Introduction to Investing “When you’re making money doing what you love, you are already retired.” “Many describe the new retirement.

Self-Directed 401Ks / IRAs Investing Retirement Funds in Real Estate.

Qualified Plan Investments Chapter 11 Employee Benefit & Retirement Planning Copyright 2009, The National Underwriter Company1 Fiduciary Requirements of.

©2011 Cengage Learning. Chapter 17 ©2011 Cengage Learning INCOME TAX ASPECTS OF INVESTMENT REAL ESTATE.

McGraw-Hill/Irwin Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Chapter 01 An Introduction to Tax.

McGraw-Hill Education Copyright © 2016 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of.

Important Distinction So far, the only strategies we’ve discussed for getting money into your Strategic Affluence 401k have been called “Contributions”

Are there any potential income taxes payable on investments within the Strategic Affluence 401k? This material is copyright © 2013 by SSEN LLC and is used.

Chapter 17 Partnerships and S Corporations. Learning Objectives Determine the tax implications of a partnership formation Apply the operating rules for.

Portland Financial Services, LLc Offering unique brands to revolutionize real estate investment and finance.

1 Copyright © 2001 by The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin CHAPTER 4 FOUR CLASSES OF REAL PROPERTY Real estate held as.

Crane and Tufts are foundational cases.. To understand these cases, we need to understand the concept of depreciation. Taxpayer recover cost by taking.

Tax implications of Investing In Real Estate in the United States

Forming and Operating Partnerships

Forming and Operating Partnerships

Forming and Operating Partnerships

Principles of Taxation

Forming and Operating Partnerships

Estate Planning Basics

“18 Ways to Raise Money for YOUR Business”

Presenter: Phillip Mitchell, CPA, CFA, CTP

How to Reduce Current and Future Income Taxes

Qualified Opportunity Zones

Presentation transcript:

© Copyright Mark J. Kohler, CPA, JD, P.C Qualified Money and Real Estate Option 1 IRA $$ SDIRA $$ Raw Land - No Debt - No LLC/LP - No Partners - Direct Investment in name of IRA Self-Directing Your Retirement Plan for Real Estate: What Can I Really Do?

© Copyright Mark J. Kohler, CPA, JD, P.C Qualified Money and Real Estate Option 2 IRA $$ SDIRA $$ Rental Property (Income Producing) Non-Recourse Loan Mortgage Company - Non-Recourse Debt - No Personal Guaranty - No Sweat Equity - No LLC/LP - No Partners - Direct Investment in name of IRA Self-Directing Your Retirement Plan for Real Estate: What Can I Really Do?

© Copyright Mark J. Kohler, CPA, JD, P.C Qualified Money and Real Estate Option 3 IRA $$ SDIRA $$ Rental Property (Income Producing) Non-Recourse Loan Mortgage Company - Non-Recourse Debt - Single Member LLC - UDFI tax - No Personal Guaranty - No Sweat Equity - No Partners - Direct Investment in name of IRA Single Member LLC Self-Directing Your Retirement Plan for Real Estate: What Can I Really Do?

© Copyright Mark J. Kohler, CPA, JD, P.C Qualified Money and Real Estate Option 4 IRA $$ SDIRA $$ 50% Limited Liability Co. or Limited Php. IRA Owner 40-45% Mortgage Company Guarantor Rental Properties 3 rd Party Owner 5-10% - Recourse Debt - YES - Partners -YES - LLC/LP- Yes Self-Directing Your Retirement Plan for Real Estate: What Can I Really Do?

© Copyright Mark J. Kohler, CPA, JD, P.C Qualified Money and Real Estate Option 5 Self Directed 401K or Defined Benefit Plan 50% Limited Liability Company Mortgage Rental Properties Bs. Entity - Defer up to $44,000 in 2006 in 401K - Contributions vary for DB Plan IRA Owner 40-45% Guarantor 3 rd Party Owner 5-10% Limited Liability Co. or Limited Php. Self-Directing Your Retirement Plan for Real Estate: What Can I Really Do?

© Copyright Mark J. Kohler, CPA, JD, P.C Self-Directed Plan Compliance Issues Must be Real Estate Operating Company if the Retirement Plan and IRA Owner own more than 25% of the LLC/LP See 29 CFR Section Can’t have 100% control of LLC/LP Prohibited Transactions Transactions with Prohibited parties Use of Property Compensation of IRA owner Administration duties Annual report/valuation to Custodian Bookkeeping and tax return BEWARE!! This is not a comprehensive list, and also requires a properly drafted Company document!! Self-Directing Your Retirement Plan for Real Estate: What Can I Really Do?

© Copyright Mark J. Kohler, CPA, JD, P.C UBTI and UDFI Unrelated Business Taxable Income (“UBTI”) Exemptions for rental income, interest income, gains from sale of property other than property held for sale in the ordinary course of business. Unrelated Debt Financed Income (“UDFI”) Two Tier Analysis Real Estate Professional / Dealer Status Debt is the key calculation Trust Tax rates 990 Tax Return for IRAs, 5500 for 401ks ** This is only a survey of points to consider, these rules must be studied and implemented with care. Self-Directing Your Retirement Plan for Real Estate: What Can I Really Do?