What are the current guidelines for using business retirement funds as a down payment for a commercial property mortgage?
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
What are the current guidelines for using business retirement funds as a down payment for a commercial property mortgage?
4 real searches · 1 real-search pass
2026 IRS Department of Labor rules using 401(k) retirement plan funds to buy commercial real estate down payment ROBS prohibited transaction owner occupied propertyGoogle ↗
OBSERVEDYes / no
IRS ROBS compliance project guidance 401(k) business financing commercial real estateGoogle ↗
OBSERVEDReason
IRS self directed IRA prohibited transactions real estate disqualified persons debt financed property UBITGoogle ↗
OBSERVEDReason
SBA 7(a) 504 loan retirement funds ROBS equity injection down payment rules 2026Google ↗
OBSERVEDReason
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
ChatGPT real searches (4)
Classes come from the query-classifier (a local Laya model). 4 of 4 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.
Searches and sources
ChatGPT4 real searches · gpt-6
2026 IRS Department of Labor rules using 401(k) retirement plan funds to buy commercial real estate down payment ROBS prohibited transaction owner occupied property Google ↗
IRS ROBS compliance project guidance 401(k) business financing commercial real estate Google ↗
IRS self directed IRA prohibited transactions real estate disqualified persons debt financed property UBIT Google ↗
SBA 7(a) 504 loan retirement funds ROBS equity injection down payment rules 2026 Google ↗
- Rollovers as business start-ups compliance project · irs.gov
- Retirement plan investments FAQs · irs.gov
- 26 U.S.C. § 514: Unrelated debt-financed income · uscode.house.gov
- Can my plan use a mortgage to purchase real estate? · selfdirectedplans.com
- Retirement topics - Prohibited transactions · irs.gov
- Publication 590-B (2025), Distributions from Individual Retirement Arrangements (IRAs) · irs.gov
- 26 U.S.C. § 4975: Tax on prohibited transactions · uscode.house.gov
- SBA lender resources: Partnering with SBA loan programs -Small Business Administration · sba.gov
Queries
4 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
2026 IRS Department of Labor rules using 401(k) retirement plan funds to buy commercial real estate down payment ROBS prohibited transaction owner occupied property OBSERVED | Google ↗ AI Mode ↗ | — | Yes / no | — | — | 1x of 1 | |
IRS ROBS compliance project guidance 401(k) business financing commercial real estate OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
IRS self directed IRA prohibited transactions real estate disqualified persons debt financed property UBIT OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
SBA 7(a) 504 loan retirement funds ROBS equity injection down payment rules 2026 OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 |