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Insights: UDFI

Debt-Financed Property with your IRA

May 30, 2017 | Tags: 990T, debt financed property in IRA, IRA Custodian, IRA Lending, IRA non recourse loan, IRA property, IRC 408, IRC 4975, Prohibited Transaction, real estate investing, Real Estate IRA, Self Directed IRA, UDFI, unrelated debt financed income

Real estate is a popular self-directed IRA investment. There are times when investors are interested in a particular residential or commercial property but only have a portion of the funds...

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Understanding Unrelated Business Taxable Income (UBTI) in an IRA

May 30, 2017 | Tags: debt financed property in IRA, IRA Custodian, IRC 408, IRC 4975, limited partnership IRA, LLC IRA, Prohibited Transaction, real estate investing, Real Estate IRA, Self Directed IRA, UBIT, UBTI, UDFI, unrelated business taxable income, unrelated debt financed income

Part 1: UBTI Making investments with funds from a self-directed IRA provides a great tax advantage in that most income is tax-free until distribution. However, there are certain situations in...

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Understanding Unrelated Debt-Financed Income in an IRA

May 30, 2017 | Tags: debt financed property in IRA, Form 990-T, IRA Custodian, IRC 408, IRC 4975, IRS Pub 598, limited partnership IRA, LLC IRA, Self Directed IRA, UBIT, UBTI, UDFI, unrelated business taxable income, unrelated debt financed income

In Part 1 of Understanding Unrelated Business Taxable Income, we discussed UBIT. The second type of UBTI that a self-directed IRA may generate is unrelated debt-financed income or UDFI. UDFI...

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