Who is a disqualified person?
the IRA holder and his or her spouse; the IRA holders ancestors, lineal descendants and their spouses; investment advisors and managers any corporation, partnership, trust or estate in which a disqualified person has 50% or greater interest; and anyone providing services to the IRA such as a trustee or custodian.
The SD-IRA holder and his or her spouse, the SD-IRA holders ancestors, lineal descendants and their spouses; investment advisors and managers, any corporation, partnership, trust or estate in which the SD-IRA holder has a 50% or greater interest; and anyone providing services to the SD-IRA such as a trustee or custodian.
the IRA holder and his or her spouse; the IRA holders ancestors, lineal descendants and their spouses; Investment advisors and managers any corporation, partnership, trust or estate in which a disqualified person has 50% or greater interest; and anyone providing services to the IRA such as a trustee or custodian. Please refer toIRC 4975 for the full definition from the IRS.
The IRA holder and his or her spouse, the IRA holders ancestors, lineal descendants and their spouses; investment advisors and managers, any corporation, partnership, trust or estate in which the IRA holder has a 50% or greater interest; and anyone providing services to the IRA such as a trustee or custodian.
