A comprehensive view of the flexibility available when you take control of your financial future with a Truly Self Directed IRA. If you are interested in learning about true alternative investment options like real estate, notes, precious metals, joint ventures and how to utilize the IRA LLC to manage your real estate investments, then you won’t want to miss this event! Learn how you can invest in single family, multi family, buy at auction and realize any gain in a tax deferred or tax free environment.

1. Simplifying The Self-Directed IRA Training Wheels

3. Take Notes Your attorney or accountant may not know Your financial planner wasn’t trained on this aspect Your current custodian may not offer a TRULY self-directed retirement plan

5. Entrusts Role What we don’t do What we do IRS reporting (Forms 5498 & 1099) 1 2 Receive investment income & pay investment expenses 3 Request all required documents to process transactions 4 Accept contributions & process distributions 2 We Do Not sell or endorse investment products 3 We Are Not regulators, nor do we “approve” transactions We Do Not provide investment advice 1

6. The Reality of Retirement Text Tax Year 2009 The median income of individuals age 65 & older was? 1 2 57% of Americans ages 45 – 54 have saved less than? 3 The savings rate was? * 14% of 64-year-olds face retirement with a negative net worth $17,382 (25% earned less than $10,722) 1 2 $50,000 3 0.8%

8. Key concept #1 Investment Control! Private Companies Real Estate Private Notes / Loans Precious Metals

9. An Individual Retirement Account (IRA) IRC Sec. 408 - Individual Retirement Accounts Requirements: An individual retirement account means a trust created or organized in the United States for the exclusive benefit of an individual or his beneficiaries…. What is it? IRA = Trust

11. Unlock your retirement plan with Entrust Administration

14. Key Concept #2 Prohibited Transactions Liquor Antiques Art Other

17. Key Concept #3 Funding Your IRA “ Putting Gas In The Tank”

18. Transfer Assets From Another IRA Advantages: No tax implications and No penalties More CHOICES! More CONTROL! More FLEXIBILITY

19. Employer Plan to IRA Direct Roll-Over QRP, 401k, 403b, 457 Plans Indirect Roll-Over LESS 20% Federal withholding

20. Make a Contribution – “Fill the Tank” Traditional $5,000 Roth $5,000 SEP $49,000 SIMPLE $11,500 Individual(k) $49,000 Type of IRA 2010 Limit * “Catch-up” provisions apply if you are 50 yrs. or older

22. Case Study: Rental Property John would like to purchase a rental condo for $100,000 with his SEP–IRA. He transfers $125,000 from his brokerage firm to an Entrust Administration SEP-IRA to purchase the property.

23. Case Study: Rental Property 1. John initiates a contract to purchase the condo under the SEP IRA Entrust Administration FBO John Wood SEP - IRA 2. John completes a Buy Direction Letter (real estate) 3. Entrust Administration sends escrow deposit of $5,000 to the title company and coordinates closing

24. Case Study: Rental Property 4. John reads and approves all closing documents 5. Entrust Administration wires the SEP-IRA funds to the title company to close 6. The warranty deed is recorded and sent to Entrust Administration for safe keeping

25. Case Study: Rental Property The SEP IRA is now the owner of record on the warranty deed Buyer: Entrust Administration FBO John Wood SEP-IRA # 1234 John decides to hire a property manager……

26. Case Study: Rental Property John locates a property management company to oversee the unit. 1. The property management company finds a tenant to lease the unit 2. Rents and expenses are handled by the property manager 3. Condo has a positive cash flow of $450 tax deferred John tracks his account via his online statements

27. Case Study: Rental Property Two years later, tenant offers to purchase the property for $150,000. 1. A sales contract is prepared for $150,000 2. Entrust Administration coordinates closing with the title company 3. On day of closing, John reads & approves all closing documents 4. Proceeds, after closing costs, are wired back into his SEP-IRA

28. Case Study: Rental Property Realized Return for SEP-IRA Initial investment $100,000 Cash flow over 24 months ($450 x 24) $10,800 Gains from Sale($150,00 - $100,000) $ 50,000 Balance of SEP- IRAs account after sale $160,800 Tax Deferred gain of $60,800 (61%) over 24 months!!

29. Increase Your Financial Literacy Sign up for our monthly newsletter Ongoing FREE educational workshops Visit our website at EntrustAdministration.com How to learn more about self- directed retirement plans

30. James A. Jones Business Development Manager Entrust Administration 75 Second Ave Suite 605 Needham, MA 02949 617-454-1085 EntrustAdministration.com