This
workshop is intended to provide the participant with comprehensive
updates on the relevant issues affecting Self Directed Qualified Plans
and Individual Retirement Arrangements, as well as detailed "How
-To" information.
Presentation:
The
workshop is presented as an interactive "how to" that walks
you, step by step, through federal legislation, rules about contributions
and distributions, asset investments, asset protection and other details
for enhancing and protecting investments. You are encouraged throughout
the day to ask questions.
Content:
Sifting
through the mounds of IRS regulations, legislative changes, Private
Letter Rulings and other IRS information that affects your self-directed
retirement plan can be a daunting task. We have done much of that
research for you. Each segment of the workshop deals with an important
aspect of self-directed plans. The sections of this binder present
the supporting documentation as it applies to these segments.
Outcome:
With
a thorough understanding of the reality of the pitfalls and potentials
of a self directed plan the workshop allows the participant to plan
for tax free and tax deferred income through personally chosen investments.
Entrust and its related companies provide no investment advice or
opportunities.
General
Outline:
Legislative
Changes
Includes legislative changes, recent information and court decisions
relevant to anyone with a Self-Directed IRA or Keogh.
Contributions
& Rollovers
Covers the history and applications, normal and excess contributions
and the penalties on excess contributions.
Plan
Investments & Prohibited Transactions
Illustrates the range and restrictions of investments of any IRA
or qualified plan.
Ownership
of Investments
Covers the fine details, rules and possible violations.
Asset
protection
Protection from creditors' claims vary widely and depend largely
on the states where the cases are decided. This section covers
the state-to-state variances as well as some bankruptcy court
rulings.
Valuation
and Plan Expenses
"Fair market value" for the purpose of asset valuation
has often been vague and misapplied. Section 6 offers court guidelines,
applications and definitions.
Unrelated
Business Income Tax
Includes a discussion of the UBIT, unrelated debt-financed property,
IRS overview, information and instructions for Form 990T.
Distributions & Accessing
Plan Assets
What you need to know about the rules and significant information
regarding flexibility of use.
