Tag Archives: UBIT

IRS Updates computation for Unrelated Business Taxable Income (UBTI) for Retirement Plans Including Self-Directed Solo 401k Plans and Self-Directed IRAs Including IRA LLCs

On December 02, 2020, the internal revenue service (IRS) published final regulations surrounding the computation of  unrelated business taxable income (UBTI) for a tax-exempt organization which also includes 401k plans including solo 401k plan as well as IRAs (e.g., self-directed IRAs & IRA LLCs) that invest in an active business. The final regulations also clarify […]

Podcast – Deep Dive Re: Unrelated Business Income Tax (UBIT) & Unrelated Debt-Financed Income Tax (UDFI)

Please listen or watch to our in-depth discussion with Steven C. Hamilton II, EA, NTPI Fellow regarding how Unrelated Business Income Tax (UBIT/UBTI) and Unrelated Debt-Financed Income Tax applies to self-directed 401k and IRA retirement accounts. Learn More about UBIT/UDFI Learn more about opening a Solo 401k and self-directed IRA LLC with checkbook control. Contact […]

Startup Investing: How to Invest your Self-directed Solo 401k like a Shark

Technology and legal changes over the past years have dramatically increased the opportunities to invest retirement funds in startup companies.  Please note that if you are looking to invest your retirement funds in your own business, please consider ROBS 401K Business Financing. Self-Directed 401k/IRA – Benefits of Startup Investing Investing your self-directed Solo 401k or […]

Airbnb Solo 401k Rental Income – UBIT Considerations

Question: If I rent real estate owned by my Solo 401k via Airbnb, will the rental income be subject to unrelated business income tax (UBIT)? Answer: While the UBIT rules are complex and depend on the facts and circumstances, short term rental income earned from real estate owned by a Solo 401k will generally be […]