Avoid costly mistakes
Know the risk zones before you invest.
A prohibited transaction can cause an IRA to stop being an IRA as of the first day of that year. Education first — that's the model.
Prohibited transactions
What the account can't do
Certain dealings are off-limits and can disqualify the IRA. Know them before you act.
Disqualified persons
Personal use & related parties
You and other disqualified persons must stay at arm's length from IRA-owned real estate.
Debt · UBIT / UDFI
Leverage changes the tax picture
Debt-financed real estate inside an IRA can trigger UBIT/UDFI. Understand it before borrowing.
Valuations
Accurate, timely valuations
IRA-held real estate must be valued correctly each year.
Records
Clean documentation
Good records keep the account compliant and audit-ready.
Educational only, not tax or legal advice. Rules are specific and fact-dependent — consult independent tax and legal advisors before investing.
Ready to take the first step?
Check your eligibility, or talk to a person who speaks real estate and the rules.