The critical difference is that a Rainmaker Plana is a qualified retirement plan and not a self-directed IRA, allowing the plan to invest in "company stock". In the U.S. Tax Court case, Peek Vs.
http://www.prweb.com/releases/Benetrends/2013/prweb10757546.htm
http://www.prweb.com/releases/Benetrends/2013/prweb10757546.htm
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