Maximizing IRA Returns Using FLP/LLC Discounting Techniques

Authors

  • William Maas University of Wisconsin-La Crosse
  • Kevin Bahr University of Wisconsin-Stevens Point
  • Sean Carey University of Wisconsin-Stevens Point

DOI:

https://doi.org/10.58886/jfi.v8i2.2333

Abstract

The purpose of this paper is to demonstrate the potential investment benefits of holding real estate inside an IRA and utilizing Family Limited Partnership (FLP) or family Limited Liability Company (LLC) discounting techniques. Statutory authority, administrative authority, and judicial authority was researched to support the conclusion that an IRA may own real estate and the Individual Retirement Account (IRA) value may be discounted for tax and minimum required distribution (MRD) purposes by using properly structured techniques.

Downloads

Published

2010-12-31

How to Cite

Maas, William, Kevin Bahr, and Sean Carey. 2010. “Maximizing IRA Returns Using FLP LLC Discounting Techniques”. Journal of Finance Issues 8 (2):117-25. https://doi.org/10.58886/jfi.v8i2.2333.

Issue

Vol. 8 No. 2 (2010): Fall 2010

Section

Original Article