For a Retirement Driven By You

1. iPlanGroup Learning Center SELF-DIRECTED IRA BASICS For a Retirement Driven By You www.iplangroup.com

2. TODAY’S AGENDA Introduction to iPlanGroup Self-Directed IRA Investing Benefits How it works Getting Started Questions & Answers

3. IPLANGROUP A Self-Directed IRA Administrator Formed by investors – for investors Experienced team with over 60 years of combined financial services experience Located in Westlake, OH + = Straight forward Fee Schedule Outstanding Client Service Superior Overall Value

4. ACCOUNT TYPES Retirement Accounts for Individuals ~Traditional IRA ~ Roth IRA ~ Rollover IRA Retirement Accounts for Small Business ~ Individual 401(k) ~ SEP IRA ~ SIMPLE IRA Tax Advantaged Savings Accounts ~ Coverdell Education Savings Account (CESA) ~ Health Savings Account (HSA)

5. The Real SELF-DIRECTED IRA • ~ Self-directed retirement plans: • Banks, Insurance Companies, Securities Firms. • ~ A truly Self-Directed IRA via iPlanGroup: • Real Estate • Performing and Non-Performing Notes • Tax Liens/Tax Deeds • Options • Hard Money Loans – Promissory Notes

6. PROHIBITED HOLDINGS The IRS code doesn't tell you what you can invest in. It tells you what you can't invest in. ~ Life Insurance ~ Collectibles, which include: + Works of art + Rugs + Antiques + Gems, + Stamps + Alcoholic beverages + Metals & Coins (except certain Bullion & minted coins) ~ Stock in a Sub-Chapter S corporation

7. PROHIBITED TRANSACTIONS Generally, a prohibited transaction is any improper use of your IRA account by you, your beneficiary, or any disqualified person, such as: ~ Borrowing money from it ~ Selling property to it ~ Receiving unreasonable compensation for managing it ~ Using it as security for a loan ~ Buying property for personal use (present or future) with IRA funds

8. DISQUALIFIED PERSONS For IRAs or 401(k)s, a disqualified person is: ~ The IRA holder and his or her spouse ~ The IRA holder’s lineal descendants, ascendants and their spouses ~ Investment advisers and managers ~ Any corporation, partnership, trust, or estate in which the IRA holder has a 50 percent or greater interest ~Anyone providing services to the IRA, such as the trustee or custodian (See IRS Section 4975 for a complete list of prohibited parties)

9. Tax-Deferred or Tax-Free Profits • Traditional IRA: • All contributions are made with Pre-Tax dollars. Contributions may or may not be eligible for a tax-deduction. • Any Profits from the investments earned in a Traditional IRA are deferred until age 59½ , at which point all distributions are taxed as ordinary income and subject to your tax rate at the time of withdrawal. • Roth IRA: • With a Roth IRA, you may never have to pay income taxes again on the profits – ever. • All contributions are with after-tax dollars, as long as the account is open 5 calendar years and you obtain the age of 59½, all distributions are Tax-Free!

10. MORE INVESTMENT CHOICES Mobile Homes Mortgage Notes Tax Liens Trust Deeds Lease Options Precious Metals PPMs LPs & LLCs Mutual Funds Stocks & Bonds Real Estate Unsecured Notes Leasing CDs Factoring and more....

11. IRAs AND PRIVATE LENDING Create your own Private Bank Become a Private Lender

12. CREATE YOUR OWN PRIVATE BANK ~ Use other people’s retirement plans to fund your deals ~ Show your friends, relatives and business associates how they can earn attractive returns secured by real estate ~ Have your investor contact iPlanGroup to open an account to lend you the money from Benefits: ~ Build your assets faster by doing more deals ~ No bank lending committees ~ By offering cash you may be able to buy at discounts ~ You are using other’s money to build your personal wealth We strongly recommend that you consult with qualified legal counsel regarding applicable state and federal securities regulations prior to pursuing this strategy.

13. BECOMING A PRIVATE LENDER ~ Alternative Investments ~ With careful Due Diligence, you can earn solid returns while minimizing risks as a private lender ~ Do not consider becoming a private lender if you may need the money before the maturity date ~ Make sure you obtain title insurance which insures your lien position as a lender and offers fraud protection against forgery ~  If a borrower defaults, be prepared to foreclose on their collateral.  (This process requires a significant amount of expertise and expense) ~ Documenting the loan, creating the appropriate security documents and disclosures to the borrower is very important We strongly recommend that you consult with qualified legal counsel and or a qualified tax advisor prior to pursuing this strategy.

14. Keys to Success: 1. You and your IRA are NOT the same thing. a. Your IRA is a completely separate entity from you b. You cannot sign on behalf of your IRA - If something needs a signature, write “Read and Approved” and sign IN THE MARGINS; then, email/fax to us to sign as the buyer or investor 2. You may NOT pay any of the IRAs expenses. The IRA cannot reimburse you b. Any expense of the IRA’s that you pay becomes a taxable and penalized distribution from the plan - this INCLUDES earnest money. 3. UBI Tax applies to profits made as a result of using leverage (loans). It is the client’s responsibility to calculate, report, and pay this tax. 4. Any violation of IRS rules that results in a Prohibited Transaction will result in the distribution of related funds plus penalties.

16. GETTING STARTED ~ Schedule a Free IRA Strategy Call with an iPlanGroup IRA Strategist ~ Determine which type of plan is best for you ~ Open your account with iPlanGroup ~Fund your account via a Contribution, Transfer or Rollover ~ Determine your goals ~ Select your Investment Opportunity with proper Due Diligence