Select Living Magazine Issue II | Page 53

- INDUSTRY NEWS - INDIVIDUAL RETIREMENT ACCOUNTS (IRA’S) AN UNTAPPED RESOURCE TO BUY REAL ESTATE BY R ANDY JUST Many folks are familiar with IRA’s in the respect that the Internal Revenue Service (IRS) allows for a certain amount of money to be saved via a tax deferred account on an annual basis. The typical investment for an IRA account is stocks, bonds and/or mutual funds. Two undesirable aspects of these types of investments is volatility and low returns. In addition, most financial advisors suggest a diversified portfolio. One way to further diversify one’s retirement portfolio is to add Real Estate investments. So how does one go about doing this through an IRA account? The key to making it a reality is to set-up what is called a Self-Directed Individual Retirement Account. There are a handful of national companies such as Polycomp, Entrust and Pensco that will set-up the account per IRS guidelines. Once the account is set-up, you will be provided with a name that will be used to write offers and in which the property will be held. For example, the account name assigned will be similar to “01 The Entrust Group Inc. FBO Mary A Smith SEP IRA #55-00123”. IRS regulations require that a qualified trustee, or custodian, hold IRA assets on behalf of the IRA owner. The IRS has a number of rules when it comes to self-directed IRA accounts. A summarized version of the rules is as follows: You need to treat the retirement account as a separate entity and it is imperative your personal funds are not comingled with your retirement funds. The concept of “an arm’s length transaction” is very applicable. For example, when a Real Estate contract is accepted, an Earnest Money Deposit (EMD) is often required to be SELECT LIVING - 53 - 2016 EDITION - ISSUE 1