The Entrust Group ("Entrust") does not provide
investment advice or endorse any products.
All information and materials are for educational
purposes only. All parties are encouraged to consult
with their attorneys, accountants and financial advisors
before entering into any type of investment.
Current state of retirement in the U.S.
What are your retirement plan options?
Who is The Entrust Group?
Understanding the basics of self-directed IRAs
Your investment choices
Q & A
Current State of Retirement in the U.S.
50% of workers expected to retire before age 65
11% of workers expected to retire after age 65
23% of workers expected to retire before age 65
36% of workers expected to retire after age 65
Over 30% of households have less than $50,000 saved for retirement
Nearly 50% of U.S. workers are not confident that they will retire
Sources: The 2013 Retirement Confidence Survey, Employee Benefit Research Institute and the Center for Disease Control’s National
Center for Health Statistics.
What are my Options?
Individual Retirement Accounts (IRAs)
Small Business Accounts
• Simplified Employee Pension (SEP)
• Savings Incentive Match Plan for Employees (SIMPLE)
• ESA (Education savings)
• HSA (Health savings)
Who is The Entrust Group?
Leader in our industry
• Over 30 years of service
• Nearly $4 billion in
• All staff eligible have
earned CISP designation
• National CE Program
• National and local in-person events
Local offices / Designated representative
Entrust is the premier provider of self-directed retirement plans:
Basics and Advantages of Self-Directed IRAs
What is a self-directed IRA?
• “Self-directed” is an industry term for an IRA that
invests in non-traditional assets such as real
estate, precious metals, private stock, etc.
• Make your own investment choices
• Invest in what you know and understand
• Contributions may be tax deductible
• Tax-deferred or tax-free growth
• any work of art
• any rug or antique
• any metal* or gem
• any stamp or coin*
• any alcoholic beverage
* Exceptions: Gold, Silver, Platinum & Palladium bullion of certain purity
Residential Real Estate
Commercial Real Estate
Hedge and pooled funds
Secured and Unsecured Loans
Oil and Gas Ventures
What Can I Invest In?
Certain family members cannot do business with your IRA.
Examples of Acceptable Transactions
Remember the Self-Benefit Rule
Partnering with yourself on
a new deal
Partnering with your spouse on
a new deal
Leasing property to your siblings
Partnering with your cousin
IRA Purchase of Rental Property – example 1
IRA purchases rental property in Hawaii
• Purchase contract must be signed by Entrust and signed
“Read and Approved” by IRA holder
• Vesting must read “The Entrust Group Inc. FBO J. Smith IRA
• All rents/expenses flow into/out of the IRA
• Cannot stay there on holiday; cannot provide sweat equity
IRA purchases rental property in Davis, CA
• Daughter cannot rent from your IRA even at fair
• Examples of ways your IRA can invest:
• “Partner” with yourself
• Partner with others, including your spouse
• Borrow via a non-recourse loan (percentage of
net income attributable to the loan may be subject
to UBIT (Unrelated Business Income Tax)
• Via a single-member LLC
IRA Purchase of Rental Property – example 2
Affords “checkbook” control
Immediate access to funds
Ease of investing
Savings on fees
Limited liability protection from claims
Cost to create
You maintain records
May be subject to State taxes and filings – check with your
financial or tax advisor
With an LLC, the IRA account makes an investment in the LLC by
acquiring its member shares.
Growing Your Business
Enhance your clients’ ability to invest in
what you sell
Introduce new ways to invest
Show how to use alternative
By educating your clients that they can
invest with you using their IRAs, you
enhance their wherewithal to invest
and can attract new clients
Getting Started is Easy
Three Easy Steps
1 2 3
555 12th Street, Suite 1250
Oakland, CA 94607