Maximizing IRA Returns Using FLP/LLC Discounting Techniques
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.
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.