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Entrepreneurs Financing Start-Ups from Retirement Accounts: The 'Rollover As Business Start-Ups'
Forbes; subscription may be required 
Apr. 8, 2009
Excerpt: The Internal Revenue Service has recently expressed concerns about the technique. This method of financing start-ups has been around--and controversial--for some time. Forbes first looked at the pros and cons of using retirement accounts to finance businesses in 2004. Our advice: Entrepreneurs interested in the method should split their IRAs into two, one to invest in the new business and the other to manage a diversified retirement portfolio separate from the new business and associated risks.
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