(IRA, SEP, SIMPLE, 3 types of 401(k), Defined Benefit
Plan, which combination is best for you?). Contribution rules: How to stuff $300k+ per year into
these accounts.
How to contribute The Max to two 401k’s per person. How to have self-directed 401ks with
employees. Roth or Traditional or Both? Roth conversion discounting methods. Rollover
Business Start-Up’s (ROB’s).

Health Savings Accounts & Coverdell Educational Savings Accounts. The massive list of things HSA can pay for; CESA for K-12, university, and personal home computing needs.

We’ll take a detailed walkthrough of the relevant parts of Code Section 4975 – Very important, most discussions of PT Rules are grossly inadequate. FreeFlow Q&A – This topic is one that gives rise to the vast majority of IRA questions in my practice.

When are they worth the hassle, IRS traps, drafting tips, how most CBLLC’s could kill your IRA, errors most CBLLC promotors make. Also: Blocker Corporations to Save on UBIT, Preferred Dividend LLC’s to avoid UBIT on borrowing. Upsides & Downsides (and there are) of IRA’s partnering together. When Personal Property Trusts are better than LLC’s – and when they are not. Who should manage it?

What is it? How to avoid it, when to be thankful for it. Shared Appreciation Mortgages to avoid UBIT. 20% UBIT rates vs 37% rates. IRS Form 990-T tricks & traps.

The Mazzei case, assignments, options, and “options”

Excess contributions; emergency loans to the IRA.

Technique to make a $5,000 IRA into a $100,000 IRA. Avoiding “feet of clay” & when “The Perfect is the Enemy of the Good”.

What I have seen in Audits & Tax Court. Very few attorneys have this kind of experience. It heavily influences my planning & sense of probabilities. Why judges’ politics matter to your IRA – a lot.

Old Rules, New Rules, the Meaning of “Inherit”

• Things you asked me to Think About & Discuss via email at least one week before the class
• Rentals, including leverage, sandwich lease options/master leasing, self-storage, and mobile home parks.
• Buy, rehab, sell
• Discounted notes – holding, foreclosing, selling, brokering, selling partials
• Crypto