When you establish a self-directed IRA LLC, you have direct access to your IRA funds via a checking account that is owned by your IRA— hence the term "Checkbook IRA."
As with any investment strategy, consult with your financial or legal representative regarding taxes such as UBTI, member limitations, fees and registration within your individual state. LLC formation costs and ongoing record-keeping requirements vary by state.
Disclaimer: IRA Resources does not offer investment, tax, financial or legal advice to clients. Individuals who believe they need advice should consult with the appropriate professional(s) licensed in that area.