SELF DIRECTED IRA's are managed and operated by the taxpayer through a custodian (Financial Institution)
Below is a link that introduces you into the concept of SELD-DIRECTED IRA's:
Self-Directed IRA (SDIRA): Rules, Investments, and FAQs
Below is a link about prohibited transactions related to retirement income:
Retirement Topics - Prohibited Transactions
In addition, the custodian Financial Institution may have some restrictions of their own.
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