Policy Compliant Retirement Plan Real Estate Financing Structures
Live Webcast Replay

Policy Compliant Retirement Plan Real Estate Financing Structures


Total Credits: 3 including 3 Taxes - Technical

Average Rating:
  4.1   (0 comments)
Category:
ACPEN Industry Institute |  ACPEN Tax Institute |  IRS Approved |  Tax
Faculty :
David Randall Jenkins, Ph.D.
Course Levels:
Intermediate
Duration:
3 Hours
License:
Access for 30 day(s) after program date.


Description

 

The self-directed IRA (SDIRA) market, alone, accounts for approximately $370 billion in assets under custodianship. It is estimated 80+% of SDIRA assets are invested in real estate. With IRS reporting changes and Tax Court victories over the past few years, that means the agency’s nationwide audit campaign to correct unreported compliance abuses could involve as much as $300+ billion in unreported income taxes, prohibited transaction excise taxes, penalties, and interest. This webcast explains how to avoid that foreseeable noose by structuring policy compliant retirement plan real estate financing structures, including financing arrangements with recourse to account holders.

 

Syllabus

Lesson 1.

Introduction

Lesson 2.

Section 4975 Impounded Risk Diversification

Lesson 3.

Problematic Self-Directed Retirement Plan Investment Structures

Lesson 4

Resolving Problematic Structures as Policy Compliant

Lesson 5.

             Policy Compliant Retirement Plan Real Estate Financing Structures

Lesson 6.   

Conclusion

 

**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.

Basic Course Information

Learning Objectives

*Recognize how to correctly distinguish Section 4975 impounded management risk diversification policy compliance apart from policy noncompliance  

*Recognize properly invoked plan asset rule exceptions correctly create a Section 4975 impounded investment risk diversification policy compliant conclusive presumption  

*Recognize Section 4975 impounded management risk diversification policy noncompliance correctly condemns benefits inuring disqualified persons as generally proscribed Section 4975(c)(1)(D), (E), or (F) prohibited transactions

*Recognize Section 4975 impounded management risk diversification policy compliance and the failure to properly invoke a plan asset rule correctly condemns specifically proscribed benefits inuring disqualified persons as Section 4975(c)(1)(A), (B), or (C) prohibited transactions  

*Recognize Section 4975 impounded management risk diversification policy compliance and a properly invoked plan asset rule exception correctly creates a Prohibited Transaction Chinese Wall between the plan’s investment interest and the investee entity’s underlying assets  

*Recognize a Prohibited Transaction Chinese Wall correctly denies ascribing a retirement plan investee entity’s underlying assets as plan assets  

*Recognize a Prohibited Transaction Chinese Wall correctly transitions disqualified person benefits (like furnishing non-administrative services, selling or leasing property, and financing arrangements involving plan assets) from a prohibited transaction into incidental benefits


Major Subjects

*Section 4975 impounded management and investment risk diversification  

*The 29 CFR Section 2510.3-101 plan asset rule and plan asset rule exceptions  

*Distinctions between generally proscribed Section 4975(c)(1)(D), (E), or (F) prohibited transactions and specifically proscribed Section 4975(c)(1)(A), (B), or (C) prohibited transactions  

*Checkbook LLCs  

*Direct Operating Company Structures  

*Indirect Operating Company Structures  

*De Minimis Interest exception structures  

*Prohibited Transaction Chinese Walls  

*When furnishing account holder non-administrative services to a retirement plan investee entity are an incidental benefit and not a prohibited transaction  

*When account holder personal guaranties of self-directed retirement plan investee entity real estate financing arrangements are an incidental benefit and not a prohibited transaction


Course Materials

Faculty

David Randall Jenkins, Ph.D. Related seminars and products: 21


David Randall Jenkins, Ph.D., received his doctorate in accounting and a master’s in accounting with an emphasis in tax from the University of Arizona. He has taught financial, managerial, and tax accounting courses at both the graduate and undergraduate levels. Dr. Jenkins is an AACSB academically qualified business school and tax professor owing to his peer reviewed journal article publications. His company, Algorithm LLC (algorithm-llc.com), is an IRS Approved Continuing Education Provider.  Dr. Jenkins may be contacted at tucjenkins@aol.com.


Dates

Wed, Jun 06, 2018 - 01:00p to 04:00p EDT
Fri, Jun 29, 2018 - 02:00p to 05:00p EDT
Fri, Jul 06, 2018 - 10:00a to 01:00p EDT
Mon, Jul 30, 2018 - 01:00p to 04:00p EDT
Thu, Aug 02, 2018 - 04:00p to 07:00p EDT
Wed, Aug 22, 2018 - 09:00a to 12:00p EDT
Wed, Sep 19, 2018 - 02:00p to 05:00p EDT
Tue, Sep 25, 2018 - 10:00a to 01:00p EDT
Fri, Oct 05, 2018 - 01:00p to 04:00p EDT
Tue, Oct 16, 2018 - 01:00p to 04:00p EDT
Fri, Nov 16, 2018 - 09:00a to 12:00p EST
Tue, Nov 20, 2018 - 02:00p to 05:00p EST
Wed, Dec 12, 2018 - 10:00a to 01:00p EST
Fri, Dec 14, 2018 - 01:00p to 04:00p EST

Additional Info

Basic Course Information

Prerequisites

This webcast is an intermediate continuing education webcast.  

It is assumed the webcast participant has achieved the following related webcasts in advance of this webcast: Retirement Plan Management and Investment Risk, Diversification Standards Management and Investment Risk Diversification Indices, Prohibited Transaction Chinese Walls, Problematic Self-Directed Retirement Plan Activities, Changing ERISA’s Disqualified Person Criterion, Got Your Assets Covered, Resolving the Passive Custodian Paradox


Advanced Preparation

None


Designed For

*CPAs

*Attorneys

*Enrolled Agents

*Enrolled Retirement Plan Agents

*Self-directed Retirement Plan Fiduciaries, Custodians, and Administrators  

*Self-directed Retirement Plan Account Holders

*Tax Return Preparers    


Original Recording Date

10/26/2016


Yellow Book

No


Course Developer

David Randall Jenkins


Date Added to Catalog

10/11/2016


Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints.  anne.taylor@acpen.com(972-377-8199).


Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org


Instructional Delivery Method

Group Internet Based


Course Registration Requirements

Online Registration


Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer. 


Promo Video

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