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Case Studies: What Self-Directed IRAs are Doing Now

(658 reviews)

Produced on January 21, 2015

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Course Information

Time 64 minutes
Difficulty Intermediate

Course Description

Join Bill Humphrey and attorney Brad Burnett for this exciting program, "Self-Directed IRAs: The Fastest Growing Segment of Retirement Investing.”  Here, they examine nine case studies on different types of self-directed IRA investment scenarios.  Creativity, partnering, and structuring different investments properly are all important components of these scenarios.  Although many self-directed IRAs are aimed at those looking at real estate, you will learn that real estate is but one of many investments that can be made within an IRA.  


In this course, step by step instructions on the process are illustrated using a typical real estate deal as a model.  The course also addresses tax reporting through file 1065, tax strategies for distribution, and tax consequences of moving into a new property as well as leverage within an IRA and the implications of such leverage, namely Unrelated Business Income Tax.


Learning Objectives:

I.     Understand a typical real estate transaction.

II.    Analyze how an IRA purchase using assets of two IRAs is done and know how to partner an IRA with the beneficial owner of the IRA

III.   Recognize the ability of an IRA to purchase real estate with debt leverage

IV.   Describe a preconstruction sale

V.    Evaluate a mortgage with a deed of trust



Credit Information

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Bill Humphrey

New Direction

Bill Humphrey is recognized by professional advisors as an expert in the self-direction of IRAs and other tax-advantaged accounts as well as the associated IRS codes pertaining to these investments. Bill is also an experienced Certified Public Accountant who, over the past 20 years, has specialized in tax-related property issues and forensic accounting. He received his BS in Business from the University of North Carolina, Chapel Hill. Bill's graduate work included a concentration in finance and economics. He knows the ins-and-outs of IRA law and stays current with all legislation governing tax-deferred or tax-free retirement arrangements. Bill has also been a consultant to the HSA Insider, one of the largest clearinghouses of Health Savings Account information on the web. He became involved in real estate investing with his associate, Catherine Wynne, and assisted in developing the framework for debt-leveraged IRA real estate investment.

Bradley Burnett

Bradley Burnett Tax Seminars

Bradley Burnett, J.D., LL.M., is a practicing tax attorney in Denver, Colorado with 32 years of taxpractice experience. His practice emphasis is on tax planning and tax controversy resolution.


Prior to establishing his own law firm in 1990, he practiced tax accounting with national and local CPA firms, worked as a trust officer for a Denver bank and managed the tax department as partner in a medium-sized Denver law firm. After receiving his undergraduate degree in accounting and law degree (J.D.), he earned a Master of Laws (LL.M.) in Taxation from the University of Denver School of Law Graduate Tax Program.


Mr. Burnett has delivered more than 2,800 presentations on U.S. tax law, tax planning and ethics to CPAs, attorneys, enrolled agents, civic groups and corporations throughout all fifty U.S. states, Washington, D.C., the Bahamas, Italy, Greece, Turkey and Canada. He has authored the texts of 30 CPE (or CLE) courses, authored and taught tax materials for Commerce Clearing House (CCH), Practitioner Publishing Company (PPC) and written articles for national and local tax journals over the past 28 years.


Bradley served for four years as adjunct professor at the University of Denver School of Law Graduate Tax Program, where he pioneered an employment tax course and occasionally pinch-hit in the IRS practice and procedure field. He has also appeared on television answering tax questions for call-in viewers of Denver NBC affiliate KUSA Channel 9. Brad has received the Illinois Society of CPAs Instructor Excellence Award for teaching in Chicago and five times has been the top rated, most requested instructor for the Kansas Society of CPAs annual tax conference. Burnett’s seminar style is to deliver the subject matter in briskly paced, enthusiastic and witty fashion. His forte’ is the candid communication of practical ideas relating to tax law.


Patrick O.

Nice pair of lawyers. Well done.


Very well done. Clear with very practical advice.

Linda L.

Very informative.

Stuart W.

Well done..

francisco javier m.


Valerie M.

Very interesting - I enjoyed greatly learning about the various investment options IRA holders can utilize in a self-directed IRA.

Jeffery D.

Great program

David O.

Extremely interesting and informative program. Lecturers were both excellent.

Nikki K.

great topic

Peter C.

clear presentation on a topic that i should have been looking at a long time ago

Nancy K.

Very good !!

John K.

great, clear presentation. Thank you.

Paul A.

Excellent presentation

Grant E.

very clear

Patrick A.

Good ideas

Joshua C.

good stuff

Dwight B.


Carl G.

very helpful

Tomas E.

So far I have learned a lot from this course and from two previously presented on this topic. Great area.

Sherry C.

Interesting and useful ideas!

Alison C.

Helpful examples; very interesting

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