Resources

IRS Publications

For your convenience, below are relevant IRS publications regarding IRAs and small business retirement plans.

Please Note:The information presented below is for educational purposes only and should not be construed as tax, legal, or investment advice. Whenever making an investment decision, please consult with legal, tax, and accounting professionals.

IRS Publications for IRA and Small Business Plans

IRS Publications for Health Savings and Education Plans

Relevant Internal Revenue Code Links

Below are relevant links regarding impermissible IRA investments and transactions, as well as transactions resulting in taxes, from the Internal Revenue Code and U.S. Treasury.

Section 4975 of the Internal Revenue Code
IRC provision referencing prohibited transactions rules.

Section 408(a)(3) of the Internal Revenue Code
IRC provision prohibiting IRAs from investing in life insurance contracts.

Section 408(e)(2) of the Internal Revenue Code
IRC provision describing an IRA’s loss of tax-exempt status upon engaging in a prohibited transaction.

Section 408(e)(4) of the Internal Revenue Code
IRC provision describing effect of pledging an IRA or any IRA assets as security for a loan.

Section 408(m) of the Internal Revenue Code
IRC provision describing impermissible investment in collectibles.

U.S. Treasury Regulations Sections 1.408-1(c)(2), (3) and (4) and 1.408-2(b)(3)
Treasury Regulations Sections discussing consequences of IRA engaging in prohibited transactions, being pledged as security for a loan, and prohibition on investment in life insurance contracts.