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IRA - Investment in Employer LLC - Prohibited Transaction?


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Guest Schecky
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Can an owner of a self-directed IRA direct the IRA to obtain an interest (15%) in an LLC where the owner of the IRA is also an employee of the LLC? Is this a prohibited transaction under Section 4975(e)(2)©? Thanks.

Posted

The IRS has said an investment by an IRA in a company in which the owner of an IRA is an employee could be a prohibited transaction if the investment benefits the owner of the IRA in a way other than as an investment. For example, suppose as the result of the investment the IRA owner was made a director or a manager. It seems to be a factual issue that would be hard to identify definitively.

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