- Self-Directed Accounts
- Investment Types
- Why Equity Trust
- Institutional Solutions
If your IRA owns an asset or interest that produces unrelated business taxable income (UBTI), your IRA may be subject to an unrelated business income tax (UBIT) pursuant to Section 511 of the Internal Revenue Code.
Unrelated business income tax applies if ALL of the following are true:
Generally, IRA investments that can generate unrelated business income tax include:
In this short, five-minute video, you will learn:
In this brief 10-minute video, you will learn:
Want even more details? This report is a great resource to share with your CPA, tax professional, or other members of your financial team.
For more frequently asked questions, please visit the FAQ page.
To assist you in meeting filing requirements, Equity Trust Company is again offering Form 990-T preparation and IRS required electronic payments through the EFTPS (Electronic Federal Tax Payment System) to our clients for their IRAs. To learn more about your 990-T filing options please visit: www.trustetc.com/990T
Schedule a one-on-one session with an expert alternative investment counselor. We’re here to answer any questions, help guide you through the process, and provide more detailed information and education specific to your journey.
We respect your privacy and will not use the information you provide for any other purpose.
You are leaving trustetc.com to enter the ETC Brokerage Services (Member FINRA/SIPC) website (etcbrokerage.com), the registered broker-dealer affiliate of Equity Trust Company. ETC Brokerage Services provides access to brokerage and investment products which ARE NOT FDIC insured. ETC Brokerage does not provide investment advice or recommendations as to any investment. All investments are selected and made solely by self-directed account owners.Continue