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The Perils Of Self-Directed Iras, Kathryn Kennedy
The Perils Of Self-Directed Iras, Kathryn Kennedy
Marquette Benefits and Social Welfare Law Review
Individual retirement accounts were created in 1974 as tax-sheltered retirement savings for employees whose employer did not offer an employer-provided retirement vehicle. Since then, they have been used primarily as rollover vehicles, such that amounts accumulated under employer-provided retirement plans can be rolled over into an individual retirement account. This Article examines the perils involved with a rollover IRA owner decides to invest his IRA assets in non-traditional assets.