Self Directed IRA-LLC (ICO^SM)

An IRA-LLC^SM, referred to after this as "ICO^SM", is a special purpose limited liability company, which is either fully or partially owned by a self directed individual retirement account (IRA). Since the self directed IRA owns the ICO, IRA funds can be legally transferred to the ICO in exchange for member units (shares) of the ICO. After this funding, both traditional and non-traditional investments may be purchased by the ICO instead of directly in the IRA.

Click Here, for an overview presentation on the Self Directed IRA-LLC^SM (ICO^SM)
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Click Here For a brochure on the Self Directed IRA-LLC^SM. (ICO^SM)

Benefits of the ICO:

1. Very few IRA custodians permit direct ownership of real estate or other non-traditional investments in an IRA, so indirect investment via the ICO is usually the only choice.


2. When an ICO sells real estate or other investments, the capital gains are deferred through the IRA, like any other IRA investment. The headaches of 1031 exchanges are never necessary.


3. Ownership of the property in an ICO allows you, as manager, to have direct, hands-on control of and investment decisions over ICO assets, including control of the checkbook. Custodian involvement and hassles are eliminated, regardless of whether the investments are in securities, real estate or other assets.


4. An ICO can use its IRA funding as a down payment for a real estate purchase, with the ICO financing or borrowing the balance. But an IRA cannot directly participate in such a financing arrangement.


5. Since you control and handle all ICO transactions, the custodian for the self directed IRA can be paid an inexpensive, flat fee, typically under $200 per year.


6. Litigation threats which accompany investments such as real estate are substantially reduced. This is done by isolating the investment inside the ICO, and away from the rest of your IRA funds and estate.


7. Continues to provide deferral of income and gains inside the IRA.

Click Here For an application form to order the ICO, which will include both the IRA account under AE-Trust and the special LLC.

For more information or questions, Click Here to send an e-mail. Someone from AE&T will contact you, free of charge.

^SM IRA-LLC, ICO are service marks of National Association of Financial and Estate Planning. (www.nafep.com) All rights reserved by NAFEP.