This manual is organized into seven sections each relating to investing in real estate using self-directed retirement accounts.
- Section One begins with an overview of financial planning and discusses the role of real estate when it comes to asset allocation and investment diversification.
- Section Two provides an overview of the various retirement accounts available.
- Section Three specifically addresses the various types of individual retirement accounts (IRAs) and the requirements of each. It also explains the difference between Traditional and Roth accounts.
- Section Four explains how IRA and 401(k) accounts can be self-directed. It identifies permitted and prohibited self-directed retirement account investments. It also addresses the issues of prohibited transactions, disqualified per sons, and self-dealing relationships.
- Section Five introduces Third Party Administrators and Custodian and the role each plays in a self-directed retirement account.
- Section Six addresses the Buying Process and how to work with buyers, specifically focusing on investors.
- Section Seven uses the case study method to introduce Investment Analysis of Apartments. It demonstrates how to prepare a Property Investment Analysis which includes calculating Gain on Sale, Internal Rate of Return (IRR) and Net Present Value (NPV).