Sunday, January 27, 2013

Solo 401k Commercial Real Estate | IRS Solo 401k Rules


SCENARIO: I am interested in using the money that I would use to open a solo 401k as a down payment on some commercial real estate soon, if it's a viable option.  Seems only some of my money is in a ROTH the rest is in another IRA.  Either way the guy that has my account said that I would incur Tax+35% (minimum) penalty if I just took it out.  Of course, I do not want to pay out that money!

Thanks, Gena O.  From Florida

OUTCOME:  Provided you are self-employed and have no full-time employees, you can open a solo 401k. Keep in-mind that any form of business can adopt a solo 401k, from sole proprietorship to a corporation, for example.  What’s more, the IRS only requires part-time self-employment work to adopt a solo 401k. Therefore, even if you are working two jobs—for example, a day job and a part-time self-employed business—you can open a solo 401k and even contribute to both.

With respect to the taxes, as long as you process a direct rollover of your existing Traditional IRA to your new solo 401k plan, taxes will not apply since you are not processing an IRA distribution but rather moving your funds from one tax shelter to another.  Next, you will be able to invest your solo 401k plan in commercial real estate in addition to other types of real estate such as rental homes, rehabs and even foreign real estate.

Lastly, because the IRS solo 401k rules do not allow the movement of funds from a ROTH IRA to a solo 401k including a Roth solo 401k, in order to invest your existing Roth IRA funds in commercial real estate via the checkbook control feature, you will need to establish a self-directed IRA LLC.

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