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Posted

If it's YOUR IRA then its a PT and the entire IRA is disqualified as of the first day of the transaction year and entire value is taxable.

JEVD

Making the complex understandable.

Posted

The appropriate manner of transferring land from an IRA to the IRA holder is a distribution, not a purchase. The DoL has no jurisdiction over IRAs, so no rulings would be available through them.

Posted

VG: DOL issues PT letter on IRAs since it has jurisdiction over all PT issues including IRC 4975. IRS enforces payment of PT tax and violations of PT rules by IRAs subject to DOL opinions.

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