2 tagged with "Alternative Assets"

Investing in real estate, private equity, precious metals, and other non-traditional assets

May 16, 2026·mike

Section 4975 Prohibited Transactions: How Self-Directed IRA and Solo 401(k) Owners Avoid the Disqualified Person Trap

Section 4975 of the Internal Revenue Code defines disqualified persons and the six categories of forbidden transactions with self-directed IRAs and Solo 401(k)s. Violations trigger a 15 percent annual excise tax — and, for IRAs, deemed distribution of the entire account back to January 1.

Self-Directed IRAs for Real Estate and Alternative Assets: A Practical Compliance Guide

A practical guide to Self-Directed IRAs (SDIRAs) — what you can hold, the disqualified-person rules under IRC §4975, UBIT and UDFI on leveraged real estate, the McNulty checkbook-control warning, and the recordkeeping disciplines that prevent a deemed distribution.