Home      Login


Issues to Consider When Investing IRA Assets  


Author:  Ira G. Bogner.; Emily Erstling.


Source: Volume 27, Number 05, May/June 2014 , pp.45-52(8)




Journal of Taxation and Regulation of Financial Institutions

< previous article |next article > |return to table of contents

Abstract: 

IRAs are continuing to grow in size and popularity. As their retirement savings grow, many IRA owners seeking alternative investments in order to improve the balance and diversity in their investment portfolios may consider self-directed IRAs. Self-directed IRAs, however, are subject to myriad technical legal rules and requirements--rules and requirements, moreover, that change on an ongoing basis. This article sets out a number of issues IRA owners, and their trustees and custodians, need to stay on top of.

Keywords: IRAs; self-directed IRAs; non-traditional investments; cross-collateralization; custodial indemnification

Affiliations:  1: Proskauer Rose LLP; 2: Proskauer Rose LLP.

Subscribers click here to open full text in PDF.
Non-subscribers click here to purchase this article. $20

< previous article |next article > |return to table of contents