A Limited Liability Company (LLC) is a business structure that generally provides limited liability protection to its owners while offering flexibility in how the business is structured and managed. A self-directed IRA may hold an ownership interest in certain LLCs, provided the asset and transaction meet applicable requirements.

Mountain West IRA requires annual documentation confirming the LLC is in good standing and an annual fair market valuation provided by a qualified third party.

Account owners are responsible for conducting their own due diligence and ensuring the transaction complies with applicable rules.