Avoid costly mistakes
Know the risk zones before you invest.
A prohibited transaction can cause an IRA to stop being an IRA as of the first day of that year. Education first, that's the model.
Prohibited transactions
What the account can't do
Certain dealings are off-limits and can disqualify the IRA. Know them before you act.
Disqualified persons
Personal use & related parties
You and other disqualified persons must stay at arm's length from IRA-owned real estate.
Debt · UBIT / UDFI
Leverage changes the tax picture
Debt-financed real estate inside an IRA can trigger UBIT/UDFI. Understand it before borrowing.
Valuations
Accurate, timely valuations
IRA-held real estate must be valued correctly each year.
Records
Clean documentation
Good records keep the account compliant and audit-ready.
Educational only, not tax or legal advice. Rules are specific and fact-dependent, consult independent tax and legal advisors before investing.
Ready to take the first step?
Check your eligibility, or talk to a person who speaks real estate and the rules.