翻訳と辞書 Words near each other ・ Self-deportation ・ Self-deprecation ・ Self-descriptive number ・ Self-destruct ・ Self-destructive behaviour ・ Self-Destructive Pattern ・ Self-determination ・ Self-determination (disambiguation) ・ Self-determination and Freedom ・ Self-determination of Australian Aborigines ・ Self-determination theory ・ Self-development plan ・ Self-diagnosis ・ Self-diffusion ・ Self-directed investment clubs ・ Self-directed IRA ・ Self-directed neuroplasticity ・ Self-directedness ・ Self-discharge ・ Self-discharger ・ Self-disclosure ・ Self-discrepancy theory ・ Self-dissimilarity ・ Self-documenting ・ Self-domestication ・ Self-drying concrete technology ・ Self-dual Palatini action ・ Self-efficacy ・ Self-Efficacy (book) ・ Self-embedding Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Self-directed IRA ： ウィキペディア英語版 Self-directed IRA A self-directed Individual Retirement Account is an Individual Retirement Account (IRA), provided by some financial institutions in the United States, which allows alternative investments for retirement savings. Some examples of these alternative investments are: real estate, private mortgages, private company stock, oil and gas limited partnerships, precious metals, horses, and intellectual property. The SEC has identified IRA structure as having increased risk of fraud. Internal Revenue Service (IRS) regulations require that a qualified trustee, or custodian, hold IRA assets on behalf of the IRA owner. The trustee/custodian provides custody of the assets, processes all transactions, maintains other records pertaining to them, files required IRS reports, issues client statements, helps clients understand the rules and regulations pertaining to certain prohibited transactions, and performs other administrative duties on behalf of the self-directed IRA owner. The account owner for all IRAs chooses among the investment options allowed by the IRA custodian. For regular IRAs these options usually include stocks, bonds, and mutual funds, but with a self-directed IRA, the term "self-directed" refers to the significantly broader range of alternative investments available to the account owner. IRA custodians are allowed to restrict the types of assets they will handle in addition to Internal Revenue Code (IRC) restrictions. ==Prohibited asset types== Internal Revenue Code Section 408 prohibits IRA investments in life insurance and in collectibles such as artwork, rugs, antiques, metals (there are exceptions for certain kinds of bullion), gems, stamps, coins (there are exceptions for certain coins minted by the U.S. Treasury), alcoholic beverages, and certain other tangible personal property. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Self-directed IRA」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.