To do you do a subject to inside a 401K or IRA?

[Rav Ram]

Hello Genius Members,

I have both an IRA and a 401K and I would like to understand how to do a subject to inside of these accounts. I am very familiar with how to buy/sell inside these accounts but I haven't done a Subject to and I was wondering what the steps and/or paperwork involved would be and how different of a transaction it is. Also I would love to know what t owatch out for.

This may be a bit more advanced, but I know that if i do it inside the 401K, there won't be any UBIT/UDFI in the event I sell the house before the mortgage is completed (as opposed to in an IRA).

Thanks