Self-Directed IRA Rules & Regulations
Investing in alternative assets with a self-directed IRA offers a lot of flexibility. The IRS has self-directed IRA rules and regulations that limit certain holdings and transactions, as well as persons with whom your IRA can transact. You should also be aware of account contribution guidelines, ways you can fund your retirement account, and applicable taxes under certain circumstances.
Review the information below to ensure you do not violate any of the self-directed IRA rules and risk the tax-advantaged status of your self-directed retirement account. For example, IRA owners cannot vacation in homes owned by their IRAs. Also, if you have leveraged an investment purchase using a non-recourse loan, you should understand the unrelated business income tax (UBIT) tax that may apply. If you have any questions, please contact Advanta IRA.