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At Accuplan we pride ourselves as a one-stop-shop to set up your Self Directed IRA or Solo 401K account efficiently and quickly with some of lowest fees in the industry. Here are some of the documents and forms necessary for you to instruct us to set up your self directed retirement plan. It's your retirement and your future at stake here - let Accuplan help you assume control of your financial status during your golden years.

Click on the links below to open the necessary forms and documents.

We're talking about your livelihood during your golden years here, a period in your lifetime when the regular income as an active worker has dried up and your sustenance is based on the funds that you had saved up for retirement. So preservation of capital must be the most important consideration for you when you assume control over the funds in your self directed IRA. With larger contribution limits, a plethora of investment options and the freedom to invest as you choose simply by writing a check from your retirement account is a lot of power in your hands and that comes with a lot of responsibility as an integral part of the package.

You should never get into investments on a whim or because a friend or co-worker sang praises about it. We recommend that you do your own due diligence through research and if needed speaking to a qualified professional in that market before making an informed investment decision. Are you risk averse or risk prone? A qualified financial advisor can help identify your investment profile and provide you with valuable advice when to secure positions and when to liquidate them and go elsewhere. Essentially you would not want to get into markets and investments that you don't have much knowledge about, especially when the stakes are high and a significant portion of your retirement funds are being invested.

Well you don't need to set up your LLC or Business Trust for your self directed IRA if you are going to invest exclusively on Wall Street public stock and you want to use your IRA custodian as the middle entity who you instruct on disbursements to secure your positions in the stock market. If that is your objective with your retirement funds in your self directed IRA then no LLC or Business Trust is necessary. For those who are employed and part of a employer sponsored retirement plan such as a 401K often feel restricted by the investment choices available from the plan administrator and a self directed IRA provides then with an alternative to pick stocks and bonds that the investor chooses at their own discretion.

However if you want to expand your retirement portfolio including and beyond the stocks and bonds in Wall Street, you would need a LLC or Business Trust as the holding entity for your self directed IRA. When the LLC or Business Trust opens a bank account you as the sole Member/Manager of the LLC or the sole Trustee of the Business Trust would instruct your IRA custodian to transfer the funds into that bank account. The bank will issue a check to you in the name of your LLC or Business Trust and you become the authorized signatory on those checks. Now you can have the freedom to diversify your retirement portfolio not only into stocks and bonds of your own choice but also in other investments such as real estate, precious metals, tax liens, mortgage notes, foreign currencies and others that are not available to custodian managed self directed IRA accounts.

When you have a LLC or a Business Trust, the fees that you pay to maintain your self directed IRA significantly comes down, since you don't have to send disbursement instructions to your custodian at all - you are writing all the checks all the time.

Fundamentally both options will provide you with the same flexibility of checkbook control enabling you to make investments or pay for expenses related to your investments directly from the bank account. However when it comes to savings on costs such as renewal fees, registered agents, tax filing requirements, and other matters related to privacy and confidentiality, the business trust is a better option to consider. Check the comparison table above for further details and if you are looking for more detailed information, click on this link to learn more about using a Business Trust as the holding entity of your self directed IRA with checkbook control.

The IRS does not indicate what the allowed investments are not rather it specifies what transactions are prohibited. The purpose of a self directed IRA is for you the taxpayer to put money away for your golden years in a tax deferred manner for a Traditional IRA or pay no taxes ever for a Roth IRA on any capital gains that you make from your investments. In order to ensure preservation of capital until retirement, the IRS states that the proceeds of your retirement fund during your active workforce years cannot be used for your personal benefit or for the benefit of your immediate family up and down your family tree before you reach the retirement age. So any investment that you may contemplate that brings a direct benefit of you personally or to your immediate family is considered aprohibited transaction by the IRS and you and your immediate family are considered as disqualified person.

Essentially, a disqualified person cannot gain any sort of benefit from the proceeds or performance of your self directed IRA while you are in the active workforce years of your life.

So what are some of these prohibited transactions? Well, you cannot buy any asset for a disqualified person and neither can a disqualified person sell any asset that they have an interest in your IRA account. You are now allowed to lend money from your IRA for any use by a disqualified person or personally guarantee a loan that you may be taking to secure position in an investment on behalf of your self directed IRA. You cannot receive any salary, fee or commission for managing any interest of your self directed IRA assets.

As you can understand there is a reason behind the restrictions and as long as you recognize them you have a world of investment opportunities that are possible from your self directed IRA. If you have an investment in mind and are unsure if that is allowed or not, get in touch with us and we can provide you with expert guidance that will enable you to make the right decision.

The common factor in them of course is the list of all the benefits of a Self Directed IRA with our without checkbook control that you have been reading about in this site. The contribution to a Traditional Self Directed IRA plan are made with pre-tax dollars that give you an instant tax deduction year over year both as long as you have contributed to the plan during the tax year. All capital gains grow tax deferred in your account. However when you start withdrawing from your account after retirement, you are required to pay tax on with withdrawls as income.

On a Roth Self Directed IRA however, the contributions are made with after tax dollars so you don't get any additional tax deduction year over year. All capital gains grow in your account without incurring any taxes either. However, unlike the Traditional model, when you decide to withdraw after retirement, you can withdraw any amount completely tax free, regardless of the capital gains that you had piled up on the account. In your golden years, this is a very useful benefit to enjoy when your steady source of income from employment or business dries up.

There are no Federal tax filing requirements of a single member LLC used for your self directed IRA. The IRS considers the LLC as a disregarded entity and hence is not required to file any taxes. However the owner of the LLC needs to pay taxes on any earned income. But who is the owner of this LLC? Its your self directed IRA - aha! Your IRA has a tax deferred or tax free component to it - depending on whether it is a Traditional IRA or a Roth IRA - regardless it is not getting taxed at the moment anyway.

Although no taxes are due any income earned by the self directed IRA needs to be reported to the IRS using Form 5498 and Accuplan as your custodian will take care of this filing when you provide us with the current balace on your IRA account.

Accuplan is a self directed retirement plan administrator and we can provide you with extensive services to get your Self Directed IRA account going. We will provide the following services to you:

  • Setup a LLC or Business Trust to be the holding entity for your self directed IRA should you need one
  • Complete filing of articles in the state of incorporation of your choice
  • File for a EIN for the LLC with the IRS
  • Prepare the Bylaws of the LLC
  • Prepare the Setup and Operating guide
  • Prepare all Stock Certificates
  • Prepare the banking authorizations for your checking acocunt
  • Create all documents for your Self Directed IRA account
  • Provide you with all plan documents with necessary forms and guides
  • Help you with rollover of funds from any other retirement account into your new Self Directed IRA account
  • Assist and guide you with setting up the checking account for your LLC or Business Trust
  • Provide you with pre and post consulting services to operate your plan

In summary we call it division of responsibility based on the core focus and competencies of the two companies with a common ownership. American Estate and Trust does not interact with the individual investor, since they focus on managing the retirement plans offering custodial and precious metals depository services. At Accuplan we interact directly with you - the individual investor serving all your retirement planning and strategy needs, providing all administration services for your retirement plan and a direct liaison with American Estate and Trust should the need arise. For further details, please click on this link to learn more about the synergy in the division of responsibilities between Accuplan and American Estate and Trust.