Sunday, September 8, 2013

Can Solo 401k purchase investment property from myself?




QUESTION: If I currently have investment properties, can I set up a solo 401k, then purchase my investment properties from myself?

ANSWER: No because you as the solo 401k owner fall under the disqualified person category. Reason being, the regulations strictly prohibit the shifting, sale or exchange of a personal asset including real estate to a solo 401k or vice versa. Following is the specific section of IRC 4975, the section of the code that covers prohibited transactions, covering this specific scenario.

IRC Specific Code Section

“The sale, exchange, or lease of property between the plan (e.g., solo 401k plan)  and a disqualified person.”

Regards, 

Tricia in North Carolina

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