IRA– Leverage for Real Estate, 1031 Exchange, UBIT


Overview
The majority of retirement investors are unaware that IRAs can directly invest in real estate. Join us for an eye-opening introduction into the world of debt-financed real estate in an IRA.  This class will prepare the practitioner to answer client questions about debt-leveraged real estate acquisition by an IRA, non-recourse loans, and the UBIT that may occur.  

Objective
The participant will understand concepts associated with IRAs securing financing for real estate acquisitions.  The participant will gain an understanding of UBIT  for IRAs (including IRS reporting forms associated with UBIT) as well as 1031 exchanges for IRAs.

Emphasis

  • Real Estate Investing for IRAs and other tax-advantaged plans
  • Non-Recourse Loans
  • UBIT for an IRA Real Estate Asset
  • Under what circumstances may UBIT occur for an IRA, HSA, or 401(k)
  • Why does UBIT occur for some assets but not others?
  • Calculating UBIT for an IRA – Form 990-T
Prerequisite
Basic understanding in IRC Rules for Self-Directed IRAs

Preparation
No advance preparation required

Level of Knowledge
Basic

CPE Credit
2 Hours

Delivery Method  
Group Internet Based

NASBA Field of Study
Taxes

Author
Clay Malcolm