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Techniques and Risks for Investing IRAs and Qualified Plan Rollovers

Date: Thursday, November 15, 2018
Time: 1:00 - 2:40 pm EST

Sponsored by Lorman Education Services

Registration - Live Webinar Only: $219.00

Registration - Live Webinar Plus CD Recording: $288.00


Learn the key techniques and risks for investing IRAs and qualified plan rollovers.

Are you able to communicate to your clients the benefits and risks of investing qualified Plan and IRA assets in business startups and other private investments?

A growing number of IRA owners and recipients of qualified plan rollovers have sought to invest directly in real estate, small businesses, and start-ups that they or persons close to them may intend to manage or otherwise be personally involved in.

This trend has accelerated in recent years as IRAs hold more than $6 trillion in assets and syndicators, entrepreneurs, private fund managers and franchisors have come to view IRAs and qualified plan rollovers as sources of capital. This trend raises significant enforcement issues for government regulators, especially with the advent of large Roth IRAs.

You will learn the common investment scenarios in this area, the rules that apply or may apply to them, and the associated issues, uncertainties and risks. We will discuss common issues in IRS audits, key court cases, and other important developments in this area.

Learning Objectives:

  • You will be able to discuss compliance considerations of self-directed IRAs and qualified plan accounts.
  • You will be able to recognize the potential application of the Code’s prohibited transaction and unrelated business taxable income (UBTI) rules to IRA and 401(k) rollover investments in real estate and private businesses.
  • You will be able to review the ‘checkbook LLC’ issues.
  • You will be able to describe the IRS ‘ROBS’ memorandum and issues.

This Live Webinar Covers These Hot Issues:

Overview of IRA Economics and Requirements 

Compliance Considerations of Self-Directed IRAs

  • Requirement That Assets Be Held in Trust or Custodial Account
  • Unrelated Business Taxable Income
  • Prohibited Transactions and Exemptions
  • Excess Contribution Issues
  • Listed Transactions
  • Practical Considerations
  • Roth IRAs
Common Investment Scenarios and the Issues They Raise 

Checkbook IRAs 

IRS 'ROBS' Memorandum and Guidelines 

Key Court Cases and IRS Audit Techniques

Credit Information (Sponsored by Lorman Education Services):

  • CFP
  • CLE
  • CPE
  • Bankers

For Detailed Credit Information page click here

Only registered attendee will receive continuing education credit.


Luke D. Bailey, Clark Hill Strasburger

  • Partner in the Collin County, Texas office of Clark Hill Strasburger
  • Practice emphasizes all aspects of employee benefits and executive compensation
  • Conducts regular seminars and workshops on numerous employee benefits and executive compensation issues
  • Author of several publications related to the areas of employee benefits and executive compensation
  • J.D. degree, University of California at Berkeley (Boalt Hall), 1982, Order of the Coif; A.B. degree, Occidental College, 1974, cum laude
  • Can be contacted at or 214-651-4572

R. Bradley Oxford, Clark Hill Strasburger

  • Partner with Clark Hill Strasburger, San Antonio, TX
  • Specializes in ERISA and the application of federal income tax law to employee benefits and executive compensation
  • Named among The Best Lawyers in America®, highest rating by Martindale-Hubbell Law Directory
  • J.D. degree, Southern Methodist University; A.B. degree, Stanford University

T. Joshua Wu, Clark Hill Strasburger

  • Partner with Clark Hill Strasburger, San Antonio, TX
  • Specializes in resolving complex IRS audits, administrative appeals, civil tax litigation, offshore trusts and assets, multijurisdictional investigations, and IRS collection matters
  • Resolved numerous IRS audits of ROBS plans
  • Named as “Rising Star” in Tax by Super Lawyers (Thomson Reuters)
  • LL.M. in taxation, Georgetown University Law Center; J.D., Syracuse University College of Law

(Not available outside the US)