Prohibited Transactions

As important as it is to understand the world of choices you have for investments in a Self-Directed Retirement Plan, you must also know the transactions that are prohibited.

The following links will open in a new window to information on the IRS website.

• Identifying Prohibited Transactions
• Disqualified Person
• Application of IRC 4975
• Prohibited Transactions
• Real Property
• Loans Between Plan and Disqualified Person Who Is a Participant or Beneficiary

Note: The IRC materials linked to below are provided as a public service by The Legal Information Institute of Cornell University Law School, not the IRS.
TITLE 26 > Subtitle D > CHAPTER 43 > § 4975
IRC § 4975. Tax on prohibited transactions

American IRA, LLC does not offer investment, tax, financial or legal advice to clients. Individuals who believe they need advice should consult with the appropriate professional(s) licensed in that area.