Rollovers as Business Start-ups ("ROBS")

2018.08.25  ROBS and Lending Transactions. See this BenefitsLink Q&A.

2018.06.04  Excellent Overview - see this report from IRAhelp.com.


2018.04.02  IRS Advice re Form 5500s. See this updated webpage.

2018.10.01  IRS Memo about ROBS Act Structures and Issues. See this webpage.  It provides the following warning, with discussion: 

  • The two primary issues raised by ROBS arrangements are (1) violations of nondiscrimination requirements, in that benefits may not satisfy the benefits, rights and features test of Treas. Reg. § 1.401 (a)(4 )-4. and (2) prohibited transactions, due to deficient valuations of stock.