SDIRA compliance center. Self-direction with guardrails.
Self-directed IRAs put unusual assets inside a tax-advantaged wrapper — and put a set of strict statutory rules around every transaction. A8 Core™ builds those rules into the platform as transaction controls, records, and workflows, and this center explains them in plain terms. Educational content — not legal or tax advice.
What a self-directed IRA is
The same IRA statutes — with the owner directing investments into assets beyond public markets.
The wrapper is the same
Contribution limits, distribution rules, and reporting follow the IRA rules that govern every IRA.
The assets are different
Real estate, private credit, private funds, closely held interests, and metals — subject to eligibility rules.
Directed-custodian boundaries
A directed custodian holds assets and executes directions; it does not evaluate, endorse, or advise on investments.
Asset eligibility
Life insurance and most collectibles cannot be IRA assets; certain precious metals qualify only within statutory fineness and custody requirements.
Disqualified persons
Prohibited-transaction analysis starts with who is on the other side. IRC §4975(e)(2) defines the disqualified circle: the owner, a fiduciary, service providers, the owner’s spouse, ancestors, lineal descendants and their spouses, and entities those persons control 50% or more.
Disqualified-person relationship mapper
Select the counterparty’s relationship to the IRA owner. The tool returns a preliminary classification under the categories of Internal Revenue Code §4975(e)(2).
The six prohibited-transaction categories
IRC §4975(c)(1) prohibits six categories of dealings between a plan and a disqualified person — including personal guarantees as extensions of credit. Use the preliminary screen, then bring the flags to a qualified adviser.
Prohibited-transaction preliminary screen
Check every statement that describes the contemplated transaction. The screen flags the §4975(c)(1) categories it may implicate.
UBIT, UDFI, and plan assets
Tax-advantaged does not mean tax-free in every case: operating-business income and debt-financed income can be taxable to the IRA, and fund structures can raise plan-asset questions.
UBIT / UDFI issue spotter
Answer three questions about the investment. The spotter flags whether unrelated business income tax or unrelated debt-financed income analysis may be needed.
Asset-class controls
A8 Core™ applies SDIRA transaction controls where each asset class needs them.
Real estate
Expense and income flows through the IRA only; personal-use and sweat-equity flags.
Private credit
Counterparty screening and guarantee flags on notes held by IRAs.
IRA-owned LLCs
Governance controls for checkbook structures — see the checklist below.
Precious metals & collectibles
Fineness and custody requirements enforced; collectibles blocked.
Private funds
Subscription workflows with plan-asset and valuation records.
Valuation, reporting, and lifecycle
The annual obligations that keep an SDIRA book clean.
Hard-to-value asset checklist
A readiness checklist for assets that require valuation support and specialized Form 5498 reporting.
Form 5498 & valuation
Fair market value reported annually, with hard-to-value categories handled — see Form 5498 hard-to-value reporting.
RMDs & inherited IRAs
Required-distribution tracking, including inherited-IRA schedules, with alerts where illiquid assets complicate distributions.
Incident response
When a potential prohibited transaction surfaces, a defined workflow captures facts, freezes the affected activity, and records the resolution.
IRA-owned LLC governance
Checkbook control concentrates risk into the owner’s hands. These are the baseline controls.
IRA-owned LLC controls checklist
Baseline governance controls for checkbook-style IRA-owned LLCs.
Preliminary and educational only. These tools return preliminary classifications to help you organize questions for qualified advisers. They are not legal or tax advice, not an IRS determination, and not a representation that any transaction is or is not prohibited or “compliant.” Directed custodians do not provide investment, legal, or tax advice.
Run self-direction on rails.
See SDIRA transaction controls, valuation workflows, and reporting on the account core.