Which Investment Documents Do I Need?
Every investment you make with your self-directed account starts with a Direction of Investment (DOI) in the Online Portal, plus the supporting documents for that investment type. This article lists exactly what to attach so your investment can be funded without delays.
Summary
To fund an investment, create a Direction of Investment (DOI) in the Online Portal, attach the supporting documents for your investment type, and include your funding instructions. Every document must show the correct IRA titling, AET's Tax ID, and AET's address. Your DOI must be signed within the last 15 days, and Hold Harmless forms are valid for 90 days. AET reviews every submission for compliance and accuracy before funds are released.
Requirements for Every Investment
These apply no matter which investment type you are funding. Getting these right is the single best way to avoid a delay.
Titling
Your IRA is the investor, not you personally. All documents and signature lines must read:
"[Account Holder Name], legal owner via non-trust custodial IRA with AET"
The account holder signs every document using this titling.
An older format, "American Estate and Trust FBO [Account Holder Name]", is still accepted. If your documents already use it, you do not need to redo them. For Florida real estate, use this older format from the start (see Real Estate below).
AET's Information
| Item | Value |
|---|---|
| Tax ID / EIN | 20-8936642 |
| Address | 6900 Westcliff Dr, Ste 603, Las Vegas, NV 89145 |
Use AET's Tax ID as the investor's tax identification. Do not use your Social Security number.
Signature Dates
Documents expire. Check these before you submit:
| Document | Sign within |
|---|---|
| Direction of Investment (DOI) | 15 days |
| Hold Harmless forms | 90 days |
| Subscription Agreement | 90 days |
| Purchase Agreement (real estate) | 90 days of its effective date |
Funding Instructions
Every DOI needs funding instructions:
- Wire: bank name, routing number, account name, and account number
- Check: payee name and address
Funds must go to the issuer, an escrow account, a title company, or an attorney's trust account. AET cannot send funds to an unrelated third party.
Find Your Investment Type
Create the DOI type listed here, then attach the documents from that section below.
| Your investment | DOI type to create |
|---|---|
| Private Placement (PPM) | Invest in a Company |
| Real Estate Investment Trust (REIT) | Invest in a Company |
| Limited Partnership | Invest in a Company |
| LLC / Checkbook Control | LLC Interests |
| Secured Loan or Promissory Note | Loan |
| Unsecured Loan or Promissory Note | Loan |
| Buying real estate directly | Real Estate |
Private Placement (PPM)
All four documents are required.
| Document | What it must show |
|---|---|
| Private Placement Memorandum (PPM) | Signed by the manager of the entity |
| Operating Agreement, or Shareholders' Agreement for a C-Corp | Signed by the manager of the entity |
| Subscription Agreement | Signed by the account holder using the IRA titling. Must show the investment amount, AET's Tax ID, and AET's address |
| Hold Harmless Form | Completed and signed by the account holder |
If the PPM is into an LLC and the Articles of Incorporation are detailed enough, a separate Operating Agreement may not be needed.
Real Estate Investment Trust (REIT)
All four documents are required.
| Document | What it must show |
|---|---|
| Offering Documents | The offering being subscribed to |
| Operating Agreement | Signed |
| Subscription Agreement | The investment amount, AET's Tax ID, AET's address, and the IRA titling |
| Hold Harmless Form | Completed and signed by the account holder |
Limited Partnership
| Document | What it must show |
|---|---|
| Limited Partnership Agreement | Signed by the manager |
| LP Certificate | Include if available |
| Private Placement Memorandum (PPM) | The complete document |
| Company EIN | SS-4 or EIN confirmation letter |
| Operating Agreement | Signed |
| Subscription Agreement | The IRA titling, AET's Tax ID, and AET's address |
| Hold Harmless Form | Completed and signed by the account holder |
LLC (Checkbook Control)
What you attach depends on whether this is the first time the IRA is funding this LLC.
First Contribution
| Document | What it must show |
|---|---|
| LLC Operating Agreement | Signed by the manager. Entity name must match your funding instructions |
| Articles of Formation | The formed entity |
| SS-4 or other proof of EIN | Entity name must match your funding instructions |
| Member / Ownership Ledger (multi-member LLCs only) | The LLC name, the account holder's name, and the amount going from the IRA to the LLC. Ownership must total 100%. Printed and signed |
| LLC Hold Harmless Form | Completed and signed by the account holder |
A single-member LLC does not need a Member / Ownership Ledger or a Subscription Agreement.
Additional Contributions
Once the LLC is already funded and on your account, you only need two documents:
| Document | What it must show |
|---|---|
| Member / Ownership Ledger | Updated ownership, printed and signed |
| LLC Hold Harmless Form | Completed and signed by the account holder |
Secured Loan or Promissory Note
| Document | What it must show |
|---|---|
| Loan Documents or Promissory Note | Your IRA as the lender, titled as shown above. The asset securing the note, payment amount, principal, interest rate, and start and end dates. Printed, signed, and dated by the borrower |
| Security Documentation | Proof of what secures the loan. If secured by property, the mortgage statement and deed |
A secured loan does not require a Hold Harmless form. The borrower must be based in the United States, payments must be in US dollars, and the borrower cannot be a disqualified person.
Unsecured Loan or Promissory Note
| Document | What it must show |
|---|---|
| Loan Documents or Promissory Note | Your IRA as the lender, titled as shown above. The borrower's information, payment amount, principal, interest rate, and start and end dates. Printed, signed, and dated |
| Amortization or Payment Schedule | Include if applicable |
| Loan Hold Harmless Form | Your account and investment details in the highlighted fields. Must be printed and signed |
The borrower must be based in the United States, payments must be in US dollars, and the borrower cannot be a disqualified person.
Buying Real Estate
Real estate purchases are submitted in two stages when earnest money is involved. Share this section with your realtor and your title or closing company early.
Earnest Money Deposit (EMD)
| Document | What it must show |
|---|---|
| Purchase Contract | The earnest money amount and the sales price, the seller's name, and your IRA as the buyer using the titling above |
| Hold Harmless Form, buyer | Account holder must print and sign |
| Hold Harmless Form, seller | Seller may sign electronically |
Final Funding
| Document | What it must show |
|---|---|
| Purchase Contract | Handwritten signatures required |
| Settlement Statement (HUD or closing statement) and Deed | Final closing costs. Handwritten signatures required |
| Mortgage or Loan Documents | Include if you are financing |
| Hold Harmless Form, buyer | Account holder must print and sign |
| Hold Harmless Form, seller | Seller may sign electronically |
The amount on the closing statement must match the amount on your DOI, including all final closing costs.
Real Estate Rules to Know
- Earnest money must come from your IRA. Paying it with personal funds is a prohibited transaction.
- Submit two separate requests when earnest money is involved: one for the EMD and one for the final purchase.
- Keep a minimum balance in your account equal to 10% of the total value of the real estate asset.
- Use AET's Tax ID, not your Social Security number.
- You cannot live in or personally use a property held in your IRA.
- New York: AET does not currently support New York real estate transactions.
- Florida: title companies and county recorders in Florida generally require the older "American Estate and Trust FBO [Account Holder Name]" format. Use that format on the purchase agreement, deed, and closing documents from the start to avoid delays at closing.
Submitting on Behalf of an Account Holder
If you are a representative or business partner submitting a DOI for an account holder:
- Investment Form: required if you are submitting without a Limited Power of Attorney (LPA). It is optional when the account holder submits their own DOI. It must be signed within the last 90 days.
- The account holder still signs the investment documents using the IRA titling.
Larger Investments
Some investments need an extra confirmation step so we can verify the account holder's intent. Plan for a little extra time on these:
| Investment amount | What to expect |
|---|---|
| $250,000 and above | A photo ID may be requested |
| $1,000,000 and above | A verbal authorization call, plus a photo ID |
After You Submit
- Review: AET checks your documents for completeness, accuracy, and compliance.
- Correction, if needed: if a document is missing or something is unclear, your DOI is placed on hold and we tell you what is needed.
- Approval: your DOI is approved once the documents are complete and in order.
- Funding: AET sends funds using the instructions on your DOI.
Track the status of your request from the Online Portal Dashboard.
Important Information
- AET is a passive custodian. We do not provide investment, legal, or tax advice, and we do not endorse or evaluate any investment. Reviewing your documents is a compliance step, not an assessment of the investment's merits.
- Your investment cannot involve a disqualified person, including your spouse, parents or other ancestors, children or other descendants and their spouses, or anyone providing services to your account.
- AET does not custody these investments: cannabis-related businesses, cattle and livestock, trees and timber, tractors and equipment, and limousines.
- AET does not custody collectibles, life insurance, or S-Corp stock, which the IRS prohibits in retirement accounts.
- Annual valuation: you must provide a fair market value for your investment each year so AET can report it to the IRS on Form 5498.