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Interesting that the article left out the LLC aspect of self directed IRA’s. It is another level of protection. I formed a self directed IRA with an LLC several years ago, and it is the best thing I have done for my retirement. There are many benefits, and I love the control over assets that I have. My IRA owns an LLC that I manage. As manager, I decide which properties to buy, and have tons of options. I have done lease-purchase agreements for tenants which allow me to capitalize on rents and appreciation, and allows the tenant to apply rent towards the purchase price. In one case, I applied 95% of the rent to the purchase. It was a great deal for me and the tenant. I have carried notes (financed the purchase for the tenant) at above market rates, which allows them to buy a house with no money down (other than rent paid previously), no qualifying, and lower closing costs. These are great deals for me. With the self directed IRA I have freedom to buy what I want and structure deals how I want, to the benefit of all parties.