0% balance transfer to pay a down payment on land purchase from leasehold? I am 80 years old
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Is it a Roth IRA? I think you can withdraw the funds tax free if the money has been in the IRA longer than 5 years or else you will be charged 10%. Check with your local tax authority to confirm.
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You can transfer a portion of your IRA into a Self Directed IRA and purchase the property without tax consequences. The property san even be owner occupied because your are of retirement age!
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