The document discusses how to buy and sell promissory notes using retirement funds. It outlines seven steps to buying notes, including finding the note, performing due diligence, and exchanging funds. Potential pitfalls like issues with the chain of title are addressed. The document also covers how to properly vest notes through a self-directed IRA account and issues that may arise, such as property vesting and foreclosure advances. Resources for finding notes like private money brokers and online exchanges are provided.