About this episode

Mark Kohler joins Tait Duryea and Ryan Gibson to discuss tax traps in self-directed IRA investing.

Tait Duryea and Ryan Gibson welcome back Mark Kohler to unpack one of the most misunderstood topics in self-directed IRA investing: UBIT and UDFI. Mark explains how these taxes show up in real estate syndications, why leverage can trigger tax inside an IRA, when C corp blockers may help, and what pilots should watch for on K-1s and 990-T filings. This episode gives high-income professionals a clearer way to evaluate SDIRA deals without letting tax fear cloud the bigger investment picture. Mark Kohler is a CPA, attorney, tax strategist, and longtime advocate for small business owners and investors. With decades of experience in tax law, entity structuring, retirement planning, and asset protection, Mark is known for making complex tax strategies easier to understand and apply. He brings practical clarity to the rules that affect pilots and high-income professionals using retirement dollars to invest beyond Wall Street. Show notes: (0:00)  Intro (0:48) UBIT and self-directed IRAs (4:32) Understanding UBIT, UDFI, and 990-Ts (5:36) Why UBIT exists (10:05) How C Corp blockers work (14:37) Reading K-1 warning signs (18:57) How leverage creates UDFI (23:09) Comparing SDIRA and cash…

People in this episode

Hosts: Tait Duryea, Ryan Gibson

Guest: Mark Kohler

Topics covered

• self-directed IRA
• tax strategies
• real estate syndications
• UBIT
• UDFI
• investment evaluation

Keywords

• SDIRA
• tax traps
• UBIT
• UDFI
• real estate
• K-1
• 990-T
• C Corp blockers

Mentioned in this episode

Organizations: Self-Directed IRA, C Corp, K-1, 990-T, UDFI, UBIT

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