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“Q. Can I form a multi-member IRA/LLC between my Roth IRA and my Traditional IRA? A. Yes, this is possible. The ownership between the accounts will be set based on dollars invested, and the IRA/LLC will need to file a partnership tax return annually since it will have more than one owner.”

Mat Sorensen, The Self Directed IRA Handbook: An Authoritative Guide for Self Directed IRA Investors and Their Advisors
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