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Just think - you can form a Special Purpose Limited Liability Company for Self-Directed IRA Account
right over the Phone, or Online. It's easy. It's quick.
And you'll save a substantial amount of money.

OUR GOAL—YOUR Complete Satisfaction and Understanding
Our goal is to provide each of our clients with as much information as possible about starting a Special Purpose Limited Liability Company for Self-Directed IRA Account. As you will see as you review the following material, there is a lot of information to digest and consider. Many legal aspects may be complex and confusing. We want you to know we are available to speak with you about any legal aspects of the formation of your Special Purpose Limited Liability Company for Self-Directed IRA Account at your convenience either over the telephone or in person at the Spiegel and Utrera, P.A., office nearest you.

The strategy for using a Spiegel & Utrera, P.A. Special Purpose LLC for Self-Directed IRA Account involves forming an LLC with the self-directed IRA as an owner (or “member”) of the LLC. Funds are transferred to the LLC which, in turn, purchases and holds title to real estate. The creation of a self-directed IRA or IRA LLC enables you to choose what you would like to invest your money in. When you are the manager of an LLC, you have "checkbook control." That means that every time you are going to invest in a new asset, property or form a holding company to invest in assets or property, you don't have to have the custodian approve the transaction.

We will form your Special Purpose LLC for Self-Directed IRA Account under the personal direction of a qualified attorney who makes certain that all requirements are met.

Let us explain:

A special purpose LLC formed for a self-directed IRA owner has to comply with the Internal Revenue Code, Employee Retirement Security Act of 1974 (ERISA) and corresponding regulations. Such self-directed IRA owner is solely responsible for avoiding prohibited transactions and should seek the counsel of licensed attorneys and accounting professionals.

A special purpose LLC formed for a self-directed IRA must have a Operating Agreement that must include:
  • language regarding Prohibited Transactions as defined by IRC Section 4975;
  • language regarding the potential or the avoidance of Unrelated Business Taxable Income (UBTI) and, if incurred, that the manager will complete and ensure the timely filing of all relevant tax returns to the IRS and state authorities;
  •  language regarding additional capital contribution(s) and whether they are allowed or disallowed; if allowed, the agreement must state that: “Subsequent investments by the single member are permitted and do not create a prohibited transaction under IRC Section 4975;
  • the participant (you) as a member in this form only: for example: Your IRA Services Company, Custodian FBO, your name as participant;
  •  a signature line for the Custodian;
  • the Operating Manager and provide contact information for the Custodian;
  • you, the participant, may act as the Operating Manager. The Operating Manager must sign the Operating Agreement, the Custodian will sign on behalf of the Member.
PROHIBITED TRANSACTIONS (see IRS Publication 590 for further information)

A prohibited transaction is a transaction between a plan (the LLC) and a disqualified person that is prohibited by law.

Prohibited transactions include, but are not limited to, the following transactions:
  •  a transfer of plan income or assets to, or use of them by or for the benefit of, a disqualified person;
  • any act of a fiduciary by which plan income or assets are used for his or her own interest;
  • the receipt of consideration by a fiduciary for his or her own account from any party dealing with the plan in a transaction that involves plan income or assets;
  • the sale, exchange, or lease of property between a plan and a disqualified person;
  • lending money or extending credit between a plan and a disqualified person;
  • furnishing goods, services or facilities between a plan and a disqualified person.
A disqualified person is any of the following:
  • you, the owner, of the plan (IRA);
  • a member of your family (i.e., your spouse, ancestors, lineal descendants and their spouses);
  • the Custodian/Administrator of the plan;
  • any person providing services to the plan;
  • any corporation, partnership, trust or estate in which you own (either direct or indirect) 50% or more;
  • an officer, director, 10% or more shareholder, or highly compensated employee of the 50% or more owned entity described above.
The cost of a Spiegel & Utrera, P.A. Special Purpose LLC for Self-Directed IRA Account is just $554.90 for up to 4 members, additional members are $50 each if ordered at the time of forming your LLC and, as an additional bonus, it includes the required Special Purpose LLC for Self-Directed IRA Account Operating Agreement.

When forming any Company, we strongly recommend the owners obtain the maximum protection permitted by current Laws. One of the best ways to protect yourself is to enter into Indemnification Agreement at the time of formation of your LLC.

For example, you may include in your Articles of Organization a special provision to protect the Managers from any actions they take on behalf of the LLC called an Indemnification clause. Basically, the LLC agrees to indemnify and hold harmless its Operating Manager(s) (those who act as agents of the LLC and represent the LLC’s interest in day to day business transactions).

Once the Indemnification Provisions are in effect, the LLC would be responsible should there be any legal action taken against its representatives. In other words, the LLC would have to pay any legal fees or liabilities assessed against its Manager.
For one low fee, your Special Purpose LLC for Self-Directed IRA Account is COMPLETE and 

State Filing Fees.
Special Purpose LLC Seal and Book.
INCLUDES Articles of Organization.
INCLUDES Special Purpose LLC Minutes.
INCLUDES Special Purpose LLC Regulations.
INCLUDES Membership Certificate.
INCLUDES Preliminary Name Search.
INCLUDES Special Purpose LLC Operating Agreement.
Yes, even INCLUDES Attorney's Fee (No Hidden Attorney Fees).

What's the secret to such great prices?

Flexible payment options available for placing your order.

No Credit Card Required




Getting Started:

Information and Services for the success of your business from Spiegel and Utrera, P.A.:

Starting a business is hard work. Creating a successful business is even harder. Don’t let your business fail before it even gets off the ground. Let Spiegel & Utrera, P.A. help jump start your new enterprise and put you on the road to success. Scroll down to see valuable business information and all of the start-up services that Spiegel & Utrera, P.A. provide. Click on any of the links below to jump to that section.


Beyond the initial corporation or LLC setup there are additional legal services that you should expect, without additional charge, from whomever you choose to form your Corporation or LLC. Each order placed with Spiegel & Utrera, P.A. includes one on one personalized service from one of our associates. We believe our clients should expect superior customer service, from our law firm. That means explaining the different issues relevant to incorporating or organizing a LLC in a manner that is easy for the client to understand. That way you as a business person can make informed choices when you set up your corporation or LLC.

There are many relevant issues you need to take into consideration but which you may not be aware of when starting a new business: different tax advantages available to you; indemnification and covenant not to sue; federal, state and local filing requirements; name protection; choices of entity structure set up; available agreements and the importance of maintaining corporate and LLC company formalities and complete records; lease reviews; and contracts.

When you use our firm to incorporate or organize your LLC, we will continue to provide you with a toll free number for a 30-day period after incorporating or organizing your LLC so that you may contact our firm whenever you need legal assistance. You can even become a member of our General Counsel Club at a discount, when you incorporate or organize your LLC, and get unlimited legal advice by phone for the entire year.

Seven Powerful Reasons to Incorporate or Organize an LLC

  • Protect yourself from personal liability
  • Business Tax Deductions
  • Minimize IRS Audits
  • Privacy
  • Use of a Marketing framework
  • Raising capital
  • Easy transfer of ownership
Overall discussion of the tax advantages of incorporating or organizing a LLC

Spiegel & Utrera, P.A. has achieved success because we offer Information, Guidance and Counsel with every corporation or limited liability company formed!

We are the low cost providers of incorporation and LLC formation services. This year we will form over 10,000 corporations and LLC's.

Most of our clients are repeat customers or referred to us by users of our services.

Need help Incorporating or Forming your Limited Liability Company? Give us a Call Today! | Frequently Asked Questions

SPIEGEL & UTRERA, P.A. is your one source for business legal services.
Would you rather speak to a lawyer? A Spiegel & Utrera, P.A. associate is ready to take your call.

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Natalia Utrera, Esq.,
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