Wednesday, October 17, 2012

Solo 401k tenancy-in-common real estate transaction questions




I've just reviewed your Solo 401k website with great interest.  Here's what I have in-mind.
 I'd like to purchase a residence using the $244,000 I presently have in one of
my existing 401K accounts with Ameritrade.  The purchase price would be
about $400,000 requiring me to add around $160,000 from my personal account
(tenancy in ownership) I believe is how you refer to this arrangement.

Here are my Self-Directed Solo 401k questions;

 1)      QUESTION: Can this be done with your trustee account system "SOLO 401K"?

ANSWER: While as a Solo 401k provider our Solo 401k plan document allows for investing in alternative investments such as real estate, promissory notes, private stock, precious metals, to name a few, you first must determine if you even qualify to open Solo 401k. To qualify for Solo 401k, one must be self-employed with no full-time employees; hence why the plan is referred as Solo 401k or Individual 401k.
That said, assuming you meet the requirements to open Solo 401k, you next need to aware of the Solo 401k prohibited transactions, especially in your case where you are looking to invest in real estate with your Solo 401k and personal funds. The Solo 401k prohibited transactions with respect to investing your Solo 401k in real estate require that you (the Solo 401k Trustee/participant) do not live in the real estate property sell the property to your Solo 401k or purchase the property from the Solo 401k. Further, the following parties are considered disqualified parties (that is, it’s prohibited for your Solo 401k to participate in transactions with these parties): you, your spouse, your parents, your children, your Solo 401k provider, etc.  
However, when investing Solo 401k in real estate under tenancy-on-common arrangement, disqualified parties can partner alongside the Solo 401k when purchasing real estate as long as the following conditions are met:
The real estate purchase is consummated at the same time (that is, all parties to the real estate purchase fund the purchase at the same time);
No debt financing is utilized; and
Each party’s real estate interest is separately listed under tenancy-in-common.
What’s more, all rental income and expenses must flow according to the owners ownership percentage in the property.

  
2) QUESTION How long does it take to set this up?  The Ameritrade account has been
    already converted to cash.

 ANSWER: It generally takes 24 hours to prepare the Solo 401k plan documents and between 3 to 5 days for TD Ameritrade to open brokerage account for the Solo 401k.

3). QUESTION What are the tax filing requirements?

ANSWER: With respect to informational return, Form 5500-EZ must be filed annually once the Solo 401k account exceeds $250,000 in value and when the Solo 401k account is terminated. 

4). QUESTION Is there any impact on income taxes as a result?

ANSWER: As long as you do not run afoul with the Solo 401k prohibited transactions or make a distribution, your Solo 401k investments, including real estate, grow tax deferred until you commence making Solo 401k distributions, usually at retirement.


5). QUESTION I see $395 charge to open this Solo 401k account, are there any other account maintenance fee or any other service fees to maintain this financial arrangement?

ANSWER: We charge $395 the first year and then $195 annually commencing on your Solo 401k opening anniversary date. Please visit our Solo 401k pricing page for more information.


6). QUESTION: What happens when you sell the property, taxes, fees etc?

ANSWER: Just like all profits generated from the Solo 401k plan’s investment ownership percentage in the real estate asset must flow back to the Solo 401k, expenses, including property taxes, repairs, etc., must be paid by the Solo 401k.


 Thanks for your time in this matter,
JL

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