While you can have your retirement plan become a shareholder of your business, the business itself operates in the taxable realm.A self-directed IRA is a purely passive means of deploying tax-sheltered retirement savings more broadly than just common financial products, but is still very much an IRA, with very hands-off approaches required. 

There are actually 4 possible loss limitations that S corp shareholders are subject to.

the loaning of money to the LLC is most likely going to be considered shareholder contributions to the company, not loans.

The business will be a taxable entity and the retirement plan is a shareholder.  

What I meant is a 1031 exchange property under C-Corp, the shareholder (parent owns 100%) wants to transfer (gifts) the 100% of ownership (shares) of C-Corp to son and daughter.

I am a shareholder at Napili Kai.

I attended a shareholder dinner for a local startup business bank on Thurs night.

Our contribution makes us the primary shareholder but as this is a multiple-partner deal which we don't have much experience with, we're very open to any and all advice.

My wife and I gave up high 6-figure salaries when we decided to get married and start a family -- the benefit was that we also gave up 80 hour work weeks, traveling 3 weeks every month and being accountable to bosses and shareholders 24/7/365.We'll likely never recapture the income we used to have (unless we become much better real estate investors :), but the fact that we get to spend as much time as we like with each other and our boys makes it absolutely worth it.Thanks for the reminder...it's too easy to lose sight of this sometimes...

Do you want to control the property or be a shareholder in a REIT/Partnership etc?