ExecutiveLoyalty.org

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.