USA Self-directed IRA with Checkbook Control...

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I have asked this to two accountants I personally know... I realize this isn't very mainstream. They didn't know. Information about the general setup is online but my question is in regards to the LLC or corp your IRA owns.

My question is whether it has to be in the same state in which you reside. I live in MA. It is $500/yr to setup and maintain an LLC. This is expensive. Arizona is $50... one time, you're done. So to manage my IRA funds through this entity obviously one in AZ would be optimal. Can that be done?

Can it be done properly if some set of circumstances is met? (Like I own real property in the state and have a mailing address there?)

Thank you.

//**** QUESTION DONE - FOR THOSE NOT FAMILIAR, FOR INFORMATIONAL PURPOSES BELOW*****//

Typically when making an investment with a custodian of your self-directed IRA/HSA you talk with them. They write a check and send wherever. When you leave the investment the check gets sent back to them. The process repeats. Some charge by transaction. Other custodians charge by account value.

In the setup with checkbook control you talk with the custodian. Your funds are used to purchase a 100% ownership stake in an entity of which you manage the funds. It is very flexible, allows one to be nimble. After speaking with the custodian to fund your entity they are essentially out of the picture as you write the checks. Initially I wanted to do this to invest in StreetShares.com... it was taking forever emailing back and forth between them and ETC. IDK what ETC is looking for but obviously I don't have to worry with this setup. Where I would like to park my money has change but again this structure would make it very easy.
 

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