IRAFOCUS
January 2014
IMPORTANT NEWS AND INFORMATION REGARDING YOUR SELF-DIRECTED IRA
Important 2014 Deadlines for IRAs
FEBRUARY 1
APRIL 1
• We will mail your Form 1099-R if you received an IRA distribution
in 2013.
• If you are a Traditional IRA account owner and turned 70½ last
year, but you elected to defer taking your first required minimum distribution (RMD), you must take your first RMD payment
by April 1. (You are also required to take the current year RMD
by 12/31.)
• Send your completed 2013 Form 990-T and instruction to pay any
UBTI/UDFI tax payment due to us (prior to the 4/15 due date).
APRIL 15
• Establish an IRA for your 2013 contribution (if not already
opened).
• Postmark your 2013 IRA contribution to SDIRA Services.
• Deadline for filing your 2013 Form 990-T and remitting your
UBTI/UDFI tax payment to the IRS (must have your prior instruction).
• Remove prior year excess IRA contributions – extensions allowed.
• Recharacterize prior year IRA contributions – extensions allowed.
MAY 31
• We will mail your Form 5498 if you made IRA contributions for
2013.
OCTOBER 15
• Remove excess IRA contributions for the prior year.
• Recharacterize IRA contributions for the prior year.
DECEMBER 31
• Take your entire current year RMD amount to avoid a 50% penalty (Traditional IRA account owners that turn 70½ during 2014
have until April 1, 2015 to take their first RMD payment).
• Convert a Traditional IRA to a Roth IRA.
IN THIS ISSUE

Important 2014 Deadlines for IRAs

How To Make Your 2013-2014 IRA
Contributions

Protect Yourself from Investment Fraud

What To Do When An IRA-Owned Asset
Generates Unrelated Business Taxable
Income or Unrelated Debt-Financed
Income

Annual Privacy Policy Disclosure
IRAfocus
January 2014
2
Making Your 2013-2014 IRA Contributions
IRAs continue to be one of the
powerful ways to accumulate funds
for a financially secure retirement.
Even though the calendar year has
ended most tax tricks and deductions
for your 2013 taxes, there are still a
few ways to maximize the value of
your IRA.
Make A Contribution
Individuals with earned income
(wages) are eligible to contribute up
to $5,500 annually (or $6,500 if age
50 or over) as long as you contribute
by April 15th. This means you still
have almost 3 months to make an
IRA contribution for 2013 to your
Traditional or Roth IRA if you choose
to.
compounding to work, and over time,
this can add up to greater savings.
Put your money to work sooner by
making your 2014 contribution now.
Take Advantage of the Catch-Ups
Make Contributions Early
The earlier in the tax year that you
contribute, the sooner your money
begins earning on a tax-deferred
basis. By making your contribution
early, you put the power of
If you are age 50 or over, the IRS lets
you contribute an extra $1,000 per
year as a “catch-up” contribution. Go
ahead and supercharge your
retirement savings.
Joe Client
12345 Main Street
Any City, TX 00000
HOW TO MAKE AN IRA CONTRIBUTION
7921
4/15/2014
5,500.00
Self Directed IRA Services, Inc.
Five thousand five hundred and 00/100 ———————————-——
Simply follow these easy steps:
 Make your contribution check payable to:
Self Directed IRA Services, Inc.
My
Bank
Joe Client
2013 IRA Contribution IRA #200012345
111000999
131009999 7921
 Write your account number on the check.
 Complete and include a Deposit Coupon
(available
on our website, www.SDIRAServices.com under
“Forms”).
 Mail to:
215 Mary Avenue, Suite 311
Waco, TX 76701
 Very important:
Envelope must be postmarked to
Self Directed IRA Services, Inc. (not to your adviser or
an IRA-held investment!) no later than April 15, 2014
if contributing for the 2013 tax year.
4/15/2
Joe Client
12345 Main Street
Any City, TX 00000
nt
Joe Clie
Self Directed IRA Services, Inc.
215 Mary Avenue, Suite 311
Waco, TX 76701
014
IRAfocus
January 2014
3
Protect Yourself from Investment Fraud
Today more than ever it is
important that owners of selfdirected retirement accounts
conduct research to make informed
decisions and avoid investment
fraud, but where do you start?
For your convenience, a number of
resources are available on our
website, www.SDIRAServices.com in
the Protect Yourself section, and by
using the following resources.
As a member firm of Retirement
Industry Trust Association, we also
encourage you to review the RITA
Check Before You Invest consumer
awareness materials available on
our website, or at www.ritaus.org.
FRAUD PROTECTION RESOURCES
 www.finra.org/Investors
FINRA is the largest independent securities regulator in the U.S. whose
chief role is to protect investors. You can download and view
“Fighting Fraud 101” and visit the Smart Investing section.

The Securities and Exchange Commission (SEC) is dedicated to helping
Americans protect their investments.
www.investor.gov
 www.nasaa.org
The North American Securities Administrators Association (NASAA)
provides information on investor education.
 www.aarp.com
American Association of Retired Persons (AARP) includes a section on
scams, fraud and consumer protection.
Suspect fraud?
 www.sec.gov/complaint/tipscomplaint.shtml
Visit the SEC’s website to report suspected fraud using the Tips, Complaints and Referrals Portal.
What To Do When An IRA-Owned Asset Generates Unrelated
Business Taxable Income or Unrelated Debt-Financed Income
If you own an asset in your individual
retirement account (IRA) which
generates Unrelated Business Taxable
Income (UBTI), including Unrelated
Debt-Financed Income (UDFI), your IRA
account may be subject to taxation.
Assets which tend to generate UBTI
include limited partnerships (LPs),
limited liability companies (LLCs), real
estate investment trusts (REITs) and
debt-financed real estate.
At the end of each year, the
investment entity must report each
investor’s pertinent financial
information on a Schedule K-1 (IRS
Form 1065).
The investment entity should prepare
and mail this directly to you.
However, if a K-1 is received by Self
Directed IRA Services, Inc. (“SDIRA
Services”), we will forward this form
to you.
Generally, if gross UBTI of $1,000 or
more is generated during the 2013 tax
year, IRS Form 990-T must be
prepared and filed with the IRS on or
before the April 15, 2014 filing
deadline. In addition, all applicable
UBTI tax must be paid from your IRA
account with SDIRA Services. If the
amount of gross UBTI is less than
$1,000, Form 990-T is not required to
be filed.
Any income or loss shown on the K-1
for an asset held within your IRA
should not be included and/or
reported on your personal tax return.
In addition, it is very important that
the K-1 properly reflect SDIRA
Service’s tax identification number
(TIN) rather than your social security
number. SDIRA Service’s TIN is 262637994. Please promptly notify us if
the K-1 does not reflect this tax
identification number.
The account owner is responsible
for determining if the filing of IRS
Form 990-T is necessary. If required,
you must first obtain an employer
identification number (EIN) for your
IRA by filing IRS Form SS‑4. Once you
obtain the EIN, you should then
complete IRS Form 990-T and send it
to SDIRA Services for our signature.
Consult with your tax professional for
assistance in obtaining the EIN and
completion of the Form 990-T.
Lastly, send your written instructions
to authorize SDIRA Services pay the
appropriate tax from your IRA
account, along with your completed
Form 990‑T. A $50 fee will be charged
by SDIRA Services for processing and
filing the Form 990-T and payment.
IRAfocus
January 2014
4
Annual Privacy Policy Disclosure
- CONTINUED ON PAGE 5
IRAfocus
January 2014
- CONTINUED FROM PAGE 5
Annual Privacy Policy Disclosure
5
IRAfocus
January 2014
6
Committed to Serving You
Pictured from left to right is our Executive Management Team: Ryan Schneider (VP
Business Development) Margaret McVan (Client Services Manager), Camron Berger
(Operations Manager), Kelli Click (President), and Anthony Carl (VP Compliance and
Risk Management). Not pictured, Annette Blumenthal (Accounting Manager).
SERVICE & SUPPORT
ONLINE ACCOUNT ACCESS
DOWNLOAD SERVICE FORMS
866.928.9394  512.637.5739
[email protected]
www.SDIRAServices.com
www.SDIRAServices.com
Use the Account Access feature
on our website to view or
download your account balances,
transaction history and access
your account statements, tax
forms, or other communications
and notices.
Visit the Forms section of our
website to access all account
service
and
investment
direction forms.
Call or email us for help with your
account or transaction questions.
215 Mary Avenue, Suite 311
Waco, TX 76701
866.928.9394
www.SDIRAServices.com
Important Note: The information contained in this newsletter is not intended to provide specific advice or recommendations for any individual.
We suggest that you consult with your financial, tax, or legal advisor with regard to your personal situation.
©2014 Self Directed IRA Services, Inc. All rights reserved.