A direct, trustee-to-trustee rollover avoids taxes and the mandatory 20% withholding — and it doesn’t count against your annual contribution limit.

• Direct vs. indirect rollover — and the 60-day trap
• Step-by-step funding process

Note interest is taxed as ordinary income with no depreciation shelter — an SDIRA supplies the tax advantage the asset itself lacks.

• The investment titles in your IRA’s name, not yours
• Why unleveraged funds avoid UBIT/UDFI exposure

A custodian administers your IRA and processes what you direct — it doesn’t manage, recommend, or vet your investment. Fee model and speed differentiate them.

• Flat-fee vs. asset-based pricing
• Equity Trust, Directed IRA, Madison Trust & more

SDIRA fees pay the custodian to administer the account — setup, recordkeeping, transaction processing — not to manage or advise you.

• Flat-fee pricing is often more cost-effective for larger accounts

Both can hold mortgage notes and note funds. A Solo 401(k) allows far higher contributions and usually a participant loan; an SDIRA has no eligibility hurdle.

• Needs self-employment income, no full-time employees

A Roth SDIRA grows completely tax-free with no RMDs; a Traditional SDIRA gives an upfront deduction and defers tax until withdrawal.

• For long-hold note income, the Roth’s compounding is often the bigger prize

The foundational primer: what an SDIRA is, how it differs from a regular IRA, and how it unlocks alternative assets like mortgage notes.

• Use money you already have to invest in notes

Meet the SEC income, net worth, or licensing thresholds and you may qualify — required for Reg D funds like the Integrity Income Fund.

• 2026 income, net worth, and license requirements explained

A preferred return pays investors first, before the manager earns profits — one of the ways a fund structure protects passive capital.

• How it’s calculated and why it matters to you

How accredited investors earn monthly passive income from a pool of notes secured by real property.

• The foundational read before comparing any fund

A borrower’s legal promise to repay a real estate loan — and a tradeable asset investors buy for passive income.

• The building block underneath every note fund

Structure, liquidity, tax treatment, and correlation to public markets — side by side for accredited investors (2026).

• 13–15 min read

The diligence framework: sourcing, underwriting, leverage, reporting cadence, and sponsor alignment.

• The questions to ask before you wire funds

Bigger isn’t always safer. Smaller funds can be more selective, move faster, and keep the manager’s capital alongside yours.

• What you gain — and give up — with fund size

A tour of the asset classes outside stocks, bonds, and cash — and where mortgage note funds fit in a diversified plan.

• Our most complete overview of the category

Real-estate-backed income without tenants, toilets, or trash — and a defined role in a retirement portfolio.

• Diversification away from the stock market

How to get real-estate-backed income without owning, financing, or managing a single property.

• No tenants, toilets, or trash

How accredited investors are leveraging mortgage note funds for stability, cash flow, and diversification.

• What draws sophisticated capital to this asset class