In addition to our in-house counsel, we have consulted with many professionals in the field, including tax attorneys, compliance officers of custodial companies, and IRS enrolled agents.Please show me where the IRS has "blown up" an IRA because the IRA account holder was signing purchase/sales contracts or simply handling expense and income transactions on behalf of and for the exclusive benefit of the IRA.  

However, depending on the types of investments you are planning to make you may want to use IRA owned LLC (aka Checkbook IRA) to gain the checkbook control over your retirement funds and to eliminate the fees (transaction fees, asset based fees, etc.) associated with having custodial SD IRA.In most cases you don't need to do a 1031 tax deferred exchange in an IRA when selling a property because an IRA is already tax-deferred vehicle. 

Most non-custodial parents who have court order childsupport have it garnished directly from their paycheck so it should show on the check stub.  

Price it for the additional space because depending on where you are there is a good chance you get someone who needs either the office space or has a small child or part time custody.

It also then gets some custodial overview so if you were about to make a forbidden investment there is a better chance that it will be caught.

And then there is the case where the mother plays custody and visitation games.

@Will Barnard,Robert can (and could) take a distribution, but it most come out of the custodial account.

If your retirement funds are not with your current employer, you can withdraw your money penalty-free and taxes differed, your money can be drawn upon and placed in a custodial account designed for investments.

@Jason Powell, Brian is correct, you can only transfer from one IRA to another on the custodial level, from one custodian directly to another custodian. 

There are several options available:1) Custodial self-directed IRA - your funds are held with custodian allowing alternative investments, you can invest into almost anything but every transactions goes through custodian with applicable fees.2) Checkbook IRA allows you to bypass the custodian and have checkbook control over your IRA.3) Truly self-directed Solo 401k is the most flexible and cost efficient, it does not require a custodian, offers checkbook control, allows you to personally borrow from your account, not subject to UBIT on leveraged real estate and offers contribution limit 10 times more than an IRA.