IRA Experts Guide

Your IRA “Carte Blanche Card” to Invest in a Tax-Free Environment

The only financial transactions overseas that can efficiently deal in USD on behalf of U.S. persons is a Foreign Financial Institution (FFI) which is FATCA compliant, has a FATCA identification number and is authorized to sign a W-8BEN-E box 29e. That document is required because the whole point in a FROM outside the USA investment account is a certain exempt FATCA status; which means that if there is a U.S. person or not becomes irrelevant. (More details are provided in Chapter 7) Because operationally this exempt beneficial owner status means that your investment dealings are those of a non-U.S. person who is deemed an investment professional and has the status of a foreign resident.

The U.S. person reports this regulated, registered, recognized foreign account annually on IRS Form 8938 as name, registration number and zero value because it is income tax deferred. U.S. Treasury “Report of Foreign Bank and Financial Accounts” (FinCEN 114) it is not reported until there is a withdrawal.

When your IRA is registered in international retirement plan law overseas you invest as a deemed professional investor, as a foreign resident and with no U.S. person blockage.

Registration is Functionality for an Overseas Investment Account. For both U.S. and foreign Tax deferred compliance one must register the IRA with international retirement law which is the subject of Chapter 10. The foreign investment account must also fulfill U.S. FATCA rules which includes that foreign country having in place a U.S. Tax Information Exchange Agreement with the US.

When your investments overseas are registered in a U.S. Self Directed IRA they are excluded from Passive Foreign Investment Company (PFIC) rules.

Registering your foreign investment account in your IRA provides:

  • Choice over investment class, type, currency and securities market
  • No U.S. person restrictions, restraints, limitations or blockages
  • Legal Non disclosure to any foreign government
  • Recognized by Governments and Governance asset protection in foreign domestic statutory law, Double Tax Agreement (DTA) and Tax Information Exchange Agreement (TIEA)
  • Retirement plan law that pre-empts foreign securities law and tax law
  • Safety & Security in a multi-jurisdictional “Triangle of Security”
  • An investment account pre-qualified as a professional investor
  • Operational to investment dealings from inside or from outside the USA
  • U.S. Person access to invest as a tax-free foreign resident

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