SDIRA owns 100% of a special-purpose LLC; you're the manager, write checks directly for investments — no custodian delays.
Structure: Self-Directed IRA → owns 100% of a special-purpose LLC → LLC has a bank account you (as manager) control. You write checks directly for RE purchases, private lending, tax liens without waiting for custodian approval (which takes 3–5 days each). Legal per Swanson v Commissioner (1996). CRITICAL: no self-dealing, no personal use, no compensation to owner. Setup: $600–$1,200. Ideal for tax lien auctions (need immediate payment) and RE deals with tight timelines.
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Shelter $69K/yr and borrow up to $50K from yourself.
Invest retirement funds in real estate, private equity, notes.
Use 401(k)/IRA to fund a business — no tax, no loan.
Shelter $100K–$300K+/yr for high-earning owner-only businesses.
Get $46K+/yr into Roth despite income limits.
Pre-tax in, tax-free growth, tax-free out — the only triple-tax account.
Borrow up to $50k against your own retirement — pay yourself interest.
Triple tax-free vehicle — the best account in the code.