What are UBIT and UDFI taxes?

Unrelated business income tax (UBIT) applies to the operating (or business) income received from IRA-owned companies. Unrelated debt-financed income (UDFI) tax applies only to the portion of the [...]

What is a non-recourse loan?

Non-recourse loans are extended to the IRA, not you personally, and are secured by the asset purchased with the loan, such as a piece of property. Note: Per IRS Pub-598, unrelated business income [...]