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1. Traditional & Roth IRA Contribution Limits & Deadlines
2. SEP IRA Contribution Limits and Deadlines
3. SIMPLE IRA Contribution Limits and Deadlines
4. Individual & Roth Individual 401(k) Contribution Limits & Deadlines
5. HSA Contribution Limits and Deadlines
6. Coverdell ESA Contribution Limits and Deadlines
7. Transfers and Rollovers
8. Other Contributions Restrictions
9. Roth Conversion - Not a Contribution
self-directed ira

Transfer and Rollovers

IRA Transfer — The movement of IRA funds directly from one IRA provider to another without the IRA owner taking receipt of the funds. This transaction is sometimes referred to as a custodian-to-custodian transfer. IRA holders can perform as many of these transfers as they would like.

How does it work?
The client completes a New Direction IRA transfer form and mails it, with a recent statement from the client's current IRA, to our office. NDIRA completes the form and mails it to the client's current provider who would then send the funds specified on the Transfer form to the client's NDIRA account. This will achieve a custodian-to-custodian transfer and is NOT a reportable event for the IRS. Typically, the client needs to liquidate publicly-traded securities assets at their current provider prior to the transfer.

IRA rollover, transfer
In-Kind Asset Transfers - Custodian-to-custodian transfers to NDIRA may be cash and/or assets themselves (e.g. real estate, gold, notes, etc.).  In-kind transfer is the name given to the movement of non-cash assets.  This process generally involves the asset being re-titled to indicate that the asset is now part of the client's NDIRA account.  The re-titled documents are sent to NDIRA to be placed in the vault.  In the case of precious metals, the assets are moved to a depository account titled in the name of the client's NDIRA account.

IRA Rollover — Rollover usually refers to the movement of IRA funds from one IRA provider or qualified retirement plan (401(k), 403(b), defined benefit plan, and more) to the account owner, who then deposits those funds with another IRA provider. The account owner has 60 calendar days to complete this move.  If the process is not complete within 60 days the value of the cash and/or assets are considered a taxable distribution of funds.  

Beginning as early as January 1, 2015, you can make only one rollover from an IRA to another (or the same) IRA in any 12-month period, regardless of the number of IRAs you own (Announcement 2014-15). You can, however, continue to make as many trustee-to-trustee transfers between IRAs as you want. You can also make as many rollovers from traditional IRAs to Roth IRAs ("conversions") as you want.

Rollovers are reported to the IRS, but, performed properly, they are not a taxable event.  For some providers, tax withholding on distributions is part of their normal procedure; so, if the distribution is intended to be rolled over, it is the client's responsibility to contact the provider to make sure that no taxes are withheld.

It is often possible for the account holder to arrange a direct rollover.  With a direct rollover, the current provider writes a check to or sends a wire to your NDIRA account directly.  The funds never go to the account holder; so, there is no need for the current provider to take withholding.  Also, this may speed up the process of funding your NDIRA account.

Note: This process often take several weeks or longer to complete.

Your IRA contribution can be invested in

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Rollovers of After-Tax Contributions in Retirement Plans
The law provides that if a participant’s account balance in a plan includes both pretax and after-tax amounts, then distributions from the account generally are considered to include a pro rata share of both pretax and after-tax amounts. For example, if your account balance is $100,000, and consists of $80,000 in pretax amounts and $20,000 in after-tax amounts, and you request a distribution of $50,000, your distribution would consist of $40,000 of pretax amounts and $10,000 of after-tax amounts.

Prior to the issuance of Notice 2014-54, the IRS treated disbursements from a retirement plan that were rolled over to multiple destinations as separate distributions to each destination, with each distribution treated as containing a pro rata portion of the pretax and after-tax amounts. Notice 2014-54, which was issued September 18, 2014, provides that all disbursements from a retirement plan scheduled to be made at the same time are treated as a single distribution even if they are sent to multiple destinations.

As a result of this notice, taxpayers with pretax and after-tax amounts in their plan, for example, can transfer through direct rollovers the pretax portion of the distribution (including earnings on after-tax amounts) to a traditional IRA and the after-tax portion of the distribution to a Roth IRA. (Previous interpretations allowed accomplishing this result through 60-day rollovers but not direct rollovers.) The guidance provided in Notice 2014-54 applies only to distributions from qualified plans described in section 401(a) of the Code (such as profit-sharing and 401(k) plans), section 403(b) plans and section 457(b) governmental plans. The guidance in Notice 2014-54 is generally effective January 1, 2015; however, transitional rules included in the guidance permit taxpayers to utilize the new rules provided in the guidance prior to the effective date.

The guidance in Notice 2014-54 does not apply to distributions from IRAs.

The Service has received a number of questions following the issuance of Notice 2014-54. The following FAQs are provided to assist taxpayers in applying the notice.

Free educational videos available "10 Alternative Ways To Invest Your Retirement". Click here.

To read more about IRA contribution limits visit IRS website. click here to learn more...

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Introduction to
Real Estate IRA Investing
Owning Precious Metals
in your IRA/401K
Private Money Lending
with your IRA
Introduction to Private Equity IRA Investing
Many investors and even real estate professionals are unaware that retirement funds can be utilized to invest in real estate. Join us for an eye-opening introduction into the world of self directed retirement investing. Learn how IRA and 401(k) funds can participate in real estate investments like rental properties, fix and flips, and even private lending. Walk away from this free presentation with a basic understanding of important factors like IRS rules, personal limitations, partnerships, financing options, and more. Learn how investing in precious metals such as gold, silver, platinum and palladium with a self directed IRA/401(k) can be part of a sound plan to diversify your retirement portfolio. Owning gold and silver in an IRA is a viable investment option which has become increasingly popular among those who are seeking alternate investment opportunities outside the stock market. It is also a much quicker and easier process than many IRA holders realize. This brief 30-minute presentation will discuss IRS rules for precious metals investments, eligible metals and coins, as well as the basic steps on how to open, fund and invest in a precious metals retirement account with New Direction IRA. You can become your own investment bank using IRA or 401k funds! Private lending can be a safe and potentially high-yielding strategy as well as a great diversification tool. This presentation discusses the IRS rules governing tax-advantaged benefits as well as common strategies for lending success. Learn important factors like partnership options, note security, and lending procedures. This presentation is perfect for those who are considering private money lending as an alternative retirement plan investment and want to learn the basics. Investors should know there are many opportunities outside of the stock market that can help diversify your retirement holdings. This introductory presentation covers the key concepts of using your IRA or 401k to purchase stock in a private company. From start-ups launching a new business to developed companies looking to finance their growth, retirement accounts are becoming a significant source of funding for these types of investments. Let us show you how to buy private stock and maintain the tax advantages of your existing retirement account.
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Foundations Of
Self Directed IRAs

Introduction To Self Directed IRA Invest in What You Know

10 Ways to Invest
for Retirement
Creative Account
Start with the basics and explore this retirement account introduction. Learn how retirement plans can participate in a variety of investments, including real estate, precious metals, and more. This presentation is geared toward beginners and those who are just getting started with retirement plans. If you’re just getting familiar with self-directed retirement investing, this is a great video to get started. Learn the fundamental IRS rules surrounding disqualified persons, prohibited transactions, and partnering options. Launch into an overview of the most common alternative investments including: real estate, precious metals, private equity, private lending and more. Opportunities to invest your retirement funds in alternative assets are nearly limitless. With a self directed IRA at New Direction, your account is permitted to invest in any asset allowed by the IRS. This presentation will discuss how an IRA can invest into Physical Real Estate, Land, Oil and Gas, Precious Metals, Private Loans, Private Equity, Green Investments and more! Be sure to watch this video and see how you can take full control of your financial future. Tax advantaged accounts like IRAs, HSAs, and Individual 401(k)s can be a major part of your overall financial strategy. Join us for a 41 minute webinar that describes some of the most effective uses of these accounts. We will discuss topics like cash flow to cover Required Minimum Distributions after 70 ½, distributing your IRA’s beach house to yourself after 59 ½, traditional to roth conversions, which retirement accounts can be rolled over into other accounts, generational wealth issues, and long term investments for health care expenses. Bring your imagination and any questions that you might have!

Learn more about SEP IRA Click here.

To read more about IRA contribution limits visit IRS website.

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