These are the old comments we used to have on our website regarding use of the LLC in the system. We have decided that after many years of review and experience, the LLC does in fact provide a safe system for use with the IRA Rescue Plan. These comments are being provided for historical purposes: There are a number of programs available that allow you to withdraw funds from your IRA, but not all are the same.  In order for a system to work it must comply with Swanson v. Commissioner.  The case is very detailed, and provides a blueprint of how to comply.  However Swanson does not describe every possible contingency that may be acceptable, although it does reject a few alternatives. We do not like to criticize the competition, but we believe a warning is warranted here.  There are a number of very creative programs available that involve the use of a single LLC that will be owned by two IRAs "owned" by the same individual.  If this system survives scrutiny, there will be ZERO tax on the entity.  HOWEVER. . . the system has not yet survived scrutiny.  And I do not want to be the test case that has to undergo the "scrutiny" of the IRS which will most likely involve an initial adverse ruling, appeal, tax court, etc. We have decided to only offer a plan that is 100% compliant with Swanson. Our system will not provide tax free income after withdrawal, but neither does it expose you to the uncertainties of an untried system.