Not in most cases. If a Self-Directed 401(k) buys a piece of property and then sells it at a profit, the gains stay within the Self-Directed 401(k). Now, it is a matter of whether you made the investments with Traditional (pre-tax) funds or Roth funds. If Traditional, then your gains will be tax-deferred. If Roth, your gains will be tax free.
Further, as a reminder, you need to keep all Roth funds segregated and separate from pre-tax funds within the plan.
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