just want to alert you to some things about a single member LLC within an IRA. UBIT is one
Serving as the Manager of the IRA/LLC allows you to enter into contracts on behalf of the IRA/LLC and to sign checks on behalf of the IRA/LLC. There are restrictions on the amount of work you may do (for example, if the IRA/LLC owned a property you may not work on the property) but you may oversee the administrative matters like the signing of contracts and checks. The prohibited transaction rules still apply to IRA/LLC’s in the same way they apply to self-directed IRA's so you still must pay careful attention to these rules and if you have not as yet. you need to consult with professionals who are competent in the laws that apply to retirement plans
there can be serious consequences if you engage in prohibited transactions and the iRS catches it.
