Understanding Section 4975 and Its Impact on Self-Directed IRAs
What is IRA Section 4975 (Self-Directed IRAs)? Report: Understanding Section 4975 and Its Impact on Self-Directed IRAs Date: October 26, 2023 Prepared For: General Audience Subject: The Prohibited Transaction Rules of IRC Section 4975 1.0 Executive Summary Section 4975 of the Internal Revenue Code establishes a strict regulatory framework to prevent self-dealing and protect the assets of qualified […]