Due to Covid-19 related USPS mail delays of our client statements, late fees for non-payment of Annual Maintenance Fees will not be assessed until Apr. 30th (extended from Mar. 16th) – Learn More

Delivery of our client statements and payments have been impacted due to COVID-19 related USPS mail delays.

In response, Equity Trust has pushed out the date for assessments of late fees for non-payment of Annual Maintenance Fees from March 16th to April 30th. (Due date for the 2020 AMF invoice was Wednesday, March 3, 2021.)

  • Equity Trust is encouraging clients to use electronic methods for depositing and delivery of payments: Rental/Note Payments can be submitted using our Online Payment Center.
  • Request purchase funds, bill payments, and distributions using Wire or ACH payment methods through myEQUITY Wizards.
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Private Equity / Entities

Self-Directed Private Equity and Entity Investing

With a self-directed account at Equity Trust, you can utilize a tax-advantaged account to invest in private equity also known as entities.

Private equity investments can include purchasing ownership in a start-up company, real estate development company, private LLCs, limited partnership, or other types of corporations.

If you want to get started with self-directed private equity investing but don’t have an investment identified, browse investment opportunities in our Investment District online marketplace.


15-Minute Guide to Private Equity Investing

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Important rules to remember about investing in an entity within a qualified account include:

  • If you are purchasing ownership of an existing entity total ownership of disqualified individuals (including you) cannot be 50% or greater
  • Also, IRC 4975 prohibits investments where the managing member is more than 10% interest owner and also a disqualified individual
  • Your limited partnership or LLC may be subject to Unrelated Business Income Tax (UBIT)
    • UBIT is the tax on unrelated business income, which comes from an activity not related to the tax-exempt purpose of the organization. IRS Publication 598 provides instruction and details on how to determine if a normally tax exempt entity/organization is required to claim Unrelated Business Taxable Income
    • You should discuss UBIT situations with your CPA/tax advisor
  • You many not invest in stock of a subchapter “S” corporation
  • Any earnings from the entity must return to your qualified account
  • For the complete list of rules please visit IRS.gov

15-Minute Guide to Private Equity Investing

Expand and Diversify Your Investing with Confidence

Get Access Now