A growing number of IRA owners and recipients of qualified plan rollovers have sought to take control of their own investments by investing directly in real estate and small businesses that they may intend to manage or otherwise be personally involved in. This trend has accelerated in recent years as syndicators, entrepreneurs, private fund managers and franchisors have come to view IRAs and qualified plan rollovers as sources of capital. This raises significant policy and enforcement issues for government regulators, especially with the advent of large Roth IRAÆs.

By attending this teleconference, you will learn the common investment scenarios in this area, the rules that apply to them, and the associated issues, uncertainties and risks. This teleconference will also discuss any actual or anticipated guidance issued by, or believed at the time of broadcast to be pending from, the IRS in this area.

Faculty: Luke D. Bailey, Strasburger & Price, LLP Loretta Dollar, Internal Revenue Service Amiram J. ôAmiö Givon, GCA Law Partners LLP

Verification and Attendance is the responsibility of Lorman Education For credit questions, please contact Lorman at 866-352-9540

On Demand CLE Hours: AK 1.5, AL 1.5, AZ 1.5, CA 1.5, IL 1.5, MO 1.8, MS 1.5, MT 1.5, NC 1.5, ND 1.5, OR 1.5, PA 1.5, TN 1.5, VT 1.5, WA 1.5, WI 1.5, WV 1.8

Self-Study CLE Hours: AZ 1.5, CA 1.5, CO 2, GA 1.5, MO 1.8, ND 1.5, OR 1.5, TX 1.5, UT 1.5, WA 1.5

On demand orders placed on a weekend or holiday will be fulfilled on the next business day.