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After Billionaire Abuse of Retirement Accounts, US Considers New Regulations (propublica.org) 183

U.S. Senate Finance Committee Chairman Ron Wyden said last week "he is revisiting proposed legislation that would crack down on the giant tax-free retirement accounts amassed by the ultrawealthy," reports ProPublica, "after a ProPublica story exposed that billionaires were shielding fortunes inside them."

Earlier ProPublica had reported that PayPal founder Peter Thiel turned his retirement account "into a $5 billion tax-free piggy bank." Wyden said ProPublica's stories have shifted the debate about taxes at the grassroots level, underscoring a "double standard" that would have a nurse in Medford, Oregon, dutifully paying taxes "with every single paycheck" while the wealthiest Americans "just defer, defer, defer paying their taxes almost until perpetuity..."

Wyden's proposal also targeted the stuffing of undervalued assets into Roths, which congressional investigators had flagged as the foundation of many large accounts. Under the Wyden draft bill, purchasing an asset for less than fair market value would strip the tax benefits from the entire IRA. ProPublica's investigation showed that Thiel purchased founder's shares of the company that would become PayPal at $0.001 per share in 1999. At that price, he was able to buy 1.7 million shares and still fall below the $2,000 maximum contribution limit Congress had set at the time for Roth IRAs. PayPal later disclosed in an SEC filing that those shares, and others issued that year, were sold at "below fair value...." Daniel Hemel, a tax law professor at the University of Chicago who has been researching large Roths, said that Congress should simply prohibit IRAs from purchasing assets that are not bought and sold on the public market...

He added that lawmakers should go beyond reforms targeting the accounts directly and address a potential estate tax dodge related to Roths. If the holder of a large Roth dies, the retirement account is considered part of the taxable estate, and a significant tax is due. But, Hemel said, there's nothing to stop an American who has amassed a giant Roth from renouncing their citizenship and moving abroad to a country with no estate taxes. It's rare, but not unheard of, for the ultrawealthy to renounce their U.S. citizenship to avoid taxes. Under federal law, U.S. citizens who renounce their citizenship are taxed that day on assets that have risen in value but are not yet sold. But there's an exception for certain kinds of assets, Hemel said, including Roth retirement accounts.

Thiel acquired citizenship in New Zealand in 2011. Unlike the United States, New Zealand has no estate tax. It's not clear whether estate taxes figured into Thiel's decision... Patching the hole in the expatriation law, Hemel said, "should be a top policy priority because we're talking about, with Thiel alone, billions of dollars of taxes."

Wyden's proposed legislation to regulate Roth IRA accounts was excoriated in at least one 2016 editorial that complained everything in it was "opposed to capitalism and economic freedom."
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After Billionaire Abuse of Retirement Accounts, US Considers New Regulations

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  • Sorry, Ronny boy, but you are not a good steward of anyone's money so STFU.

  • by hdyoung ( 5182939 ) on Saturday July 03, 2021 @04:02PM (#61548020)
    Retirement accounts were not designed for avoiding taxes on hundreds of millions of investment dollars. This is an obvious loophole that should be closed. Except wealthy conservatives use it. So, filibuster incoming in 3, 2, 1. Remember. Any tax that hits a conservative is filthy, socialist communism. Taxes are for the little people.
    • A bill closing this loophole would qualify for reconciliation (it's about taxes), so the filibuster could be moot.

    • Roth IRAs were specifically designed to limit how much you put into the account. If you're slick enough to find an early company and get a few tens of thousands of shares of a penny stock into your Roth before it blows up to $10/share or more, then have you abused the system? No. High risk, high reward. Enjoy your take. Odds were good you were going to lose everything.

      The real question is: how did Thiel get shares of PayPal at $.001?

    • Yes, of COURSE it's only conservatives that use tax loopholes.

      https://www.google.com/url?q=h... [google.com]

      This is the sort of partisan bullshit that's so toxic. "Your guys do this, MY guys don't!"

      You are exactly the reason the current environment is so partisan.

  • Wealth tax (Score:5, Informative)

    by rsilvergun ( 571051 ) on Saturday July 03, 2021 @04:07PM (#61548046)
    I pay one. The only real wealth I have is a house that's taxed every year. We all agree money is power but we don't seem to want to do anything about it. Redistributing wealth isn't about equality. Fuck equality. It's about power. We have given way way too much power to way too few people.

    The question you should be asking yourself is will you always agree with those people and how they run the country? Not do you agree with them now, a lot of people on this forum do. But will you always agree with them? Because the window to do something about their absolute power is closing fast. Another few years the option to take that power away will be gone.
    • It's about power (Score:3, Informative)

      Fuck equality. It's about power. We have given way way too much power to way too few people.

      Wealth inequality is a fundamental byproduct of the mathematics of capitalism, in the sense that a completely fair system will evolve to wealth inequality.

      If you set up a computer simulation of a completely fair [umd.edu] system running capitalism, the end result is wealth inequality. The linked site has two very nice simulations (sim1 [umd.edu], sim2 [umd.edu]) that show the endpoint, and the whole thing is laid out mathematically in the paper "Statistical mechanics of money" by A. Dragulescu and V.M. Yakovenko.

      The endpoint of capitali

      • Re: (Score:3, Insightful)

        by timeOday ( 582209 )
        A few observations.

        First, "fair" is a subjective term, and a system with grossly unequal outcomes is not what most would consider fair. For example, a system based on a lottery where whoever draws the winning ticket gets 99% of the wealth and power is not what most people would consider "fair," even though it is totally unbiased.

        So instead of "fair" it would be more accurate to say that gross inequality is "natural," in that it tends to occur pervasively wherever it is not prevented. But this is an ar

      • Seems there is nothing wrong in extreme wealth inequality; just look around the wonders capitalism has brought about (internet, smart-phones, abundance of food). To raise standard of living for all humans, we need to harness technology; find new secrets of nature [like electricity, semiconductors].
        Also to be rich one has to be smart; ie know the game you are playing and play it well. We surely don't want dumb folks to hold millions of dollars ( or power). So there is no way wealth-inequality can be elimin
      • ... verifiably, it's not about the power.

        Let's agree to disagree. Poor people can't buy the power of an ivy-league education, the power of the best surgeons and healthcare.

        But wealth allows the rich to buy more than a future: Add a law claiming civil contracts have more power than state laws, and only the rich will be protected from professional (and often, criminal) misconduct. Add an exemption so that civil contract doesn't apply to hourly wages, and rich people will never suffer their investment in a business (AKA pension fund) being stole

    • You don't pay property tax to the Feds.

  • I'm sure Utah Senator Mitt Romney(R) will step right up to vote in favor of legislation restricting billionaires from abusing pretax retirement accounts - he's probably mad he only managed to stash $2 billion in his compared to Thiel's $5 billion. But hey, he arranged that each of his executive staff got $75,000 in their accounts as part of that deal so its all good right?

    • Not sure of the details for the billionaires, but for me I have a very hard and strict ceiling about how much money I can put into the retirement accounts. The tax free accrual of the retirement account is not the issue here, but on how they manage to get so much money into it, and avoid full tax when they take the money back out again.

      • by sphealey ( 2855 )

        Well, I wrote up a post explain how I remembered the scam worked but I guess we can no longer write posts with dollar signs or decimal figures so that makes it a bit hard to reply on a financial topic. Willard Mitt Romney has worked hard to erase any reference to how he did it but if you search around you can find it. I imagine it was all perfectly legal at the time but not something an ordinary Joe with a 1099 consulting gig could pull off.

  • by quonset ( 4839537 ) on Saturday July 03, 2021 @04:38PM (#61548116)

    For those not familiar, Eduardo Saverin was a co-founder of Facebook. Right before Facebook went public, and while he had a 4% stake in the company, Saverin renounced his U.S. citizenship and casually moved to Singapore. In so doing, he saved not paying at least $67 million in taxes [bloomberg.com].

    Needless to say, the timing of his renunciation had nothing to do with saving taxes. He had only been in discussions about it for months, according to his spokesperson [goingconcern.com].

    Mind you, having a Roth IRA is one way to save on taxes since the money used has already been taxed. Your withdrawals do not incur a taxable situation once you reach 59 1/2 years of age.

    However, the difference between you or I having a Roth and Peter Thiel having a Roth is that he had investment opportunities you nor I will ever have. As was mentioned in the article, restrict Roth investments to what is publicly traded and that advantage goes away. At least it would level the playing field.

    • What exact opportunity did Thiel have that you don't? What enabled him to get PayPal at $.001? You can buy penny stocks and put them in a Roth right now. What's stopping you?

      • Try reading the summary? Peter Thiel had an opportunity to buy Founder's shares of Paypal. Since he was one of the founders of Paypal, he essentially sold shares to himself at way below market value to dodge taxes. Normally when someone does this they have to at least pay capital gain taxes, which is less than income taxes - hence the whole reason this kind of thing is done. But because Thiel had his Roth IRA buy the shares instead, he doesn't have to pay any taxes at all.

        This is not a normal middle cla

        • I will reiterate (as I have posted elsewhere):

          Why was Thiel allowed to sell himself founders shares for below-market value? Has it ever occurred to you that the Roth IRA isn't to blame here?

  • Let's take the case of Peter Thiel.

    A bunch of people are offended that he took money, stuck it into a Roth IRA, and now doesn't have to pay tax on it.

    Let's leave aside whether he unfairly put below-market assets into it. That just allowed him to stuff more in early. Let's also leave aside the fact that not paying taxes on after tax money in a Roth IRA is kind of the point (the flip side of the deal is you aren't able to deduct your losses.)

    Let's assume that the IRS retroactively converts his Roth IRA into

    • That should have read HOV lane...

    • Taking a slightly different (fictional) viewpoint, let's look at the price he paid for PayPal shares vs. the IPO price.

      According to a Google search, PayPal IPOed at 13 a share.

      According to this Fool article, 10k invested in PayPal at IPO would have resulted in 1200 shares of PayPal and 1200 shares of eBay today.

      https://www.fool.com/investing... [fool.com]

      I just looked up the price and paypal was trading at about $290/sh as of yesterday, and ebay $70 a share. (290+70) * 1200 == $432,000.00, or a 43x return over the la

    • And finally, a link to an opinion article from 2013 about Mark Zuckerberg that details how internet millionaires/billionaires can stop paying taxes once they have accrued assets to borrow against:

      https://www.cnn.com/2013/04/09... [cnn.com]

      "

      So, you think you have it bad this tax season. Have you heard that Facebook founder Mark Zuckerberg will pay between $1 billion and $2 billion in taxes? That sounds like a tough pill for anyone to swallow.

      But it is premature to start a pity party for Zuckerberg. The twenty-somethin

    • Let's leave aside whether he unfairly put below-market assets into it. That just allowed him to stuff more in early

      No, it let him stuff the stock in at all. The quantity of stock required a far below market price, otherwise the quantity of stock and the appreciation on that stock would mean he could not get most of it into the IRA.

      So, leaving aside the entire problem with the current situation is probably not the best approach.

      as far as I know, most IRA plans will not allow you to borrow against assets in the plan, you have to sell assets and then repay the balance of the loan

      The bank loaning you the money does not have to be involved in the IRA at all. You list it as an asset and they give you money. Banking for the extremely wealthy is not at all like it is for us

      • What was the fair market value of PayPal in 1999?

      • According to the IRS, it is a prohibited transaction to use an IRA as collateral on a loan:

        https://finance.zacks.com/can-... [zacks.com]

        "IRA Money

        The IRS doesn't allow you to use an IRA as collateral for a loan. IRS Publication 590 classifies this as a "prohibited transaction," along with things like buying property for personal benefit. You can't get around the ban by borrowing directly from the IRA -- that is also a prohibited transaction.
        IRA Penalties

        If you use an IRA as collateral for a loan, the IRS considers the

      • What you described is "stuffing":

        https://www.irafinancialgroup.... [irafinancialgroup.com]

        "This scheme involves shifting value through transactions that disguise Roth IRA contributions exceeding annual IRA limits, such as selling receivables at less than fair market value to a Roth IRA. In 2004, IRS determined that this abusive tax avoidance shelter is a listed transaction that taxpayers must report to IRS.

        In Notice 2004-8, the IRS highlights the following type of transaction involving a Roth IRA that they have listed as abusive.

      • Going back to getting stock cheap angle:

        https://www.irafinancialgroup.... [irafinancialgroup.com]

        "* Make sure the aggregate business ownership is less than 50%, when including the stock ownership of the IRA owner personally, his or her lineal descendants, and their IRAs.
        * Be cautious if your IRA will be investing in a mature company. It is imperative that the IRA pay fair market value for the stock or membership interest. Beware of IRS Notice 2004-8.
        * The Roth IRA must be making the investment for the exclusive benefit o

  • How Funny!!!

    Senator Wyden is a part of the problem. The Congress, led by Democrats like Wyden, led the USA into these complex and convoluted Tax Codes. The Democrats created the loopholes that Only the Rich and UltraRich could take advantage of.
    For decades, Conservative and Libertarian commentators have said that taxes effect the Middle Class and not the Lower or Upper Classes.
    Wyden has shown to the whole USA and world, the slyness and complicity of the Democrats in the Ruling Class in this unfair tax
    • by Cyberax ( 705495 )

      The Democrats created the loopholes that Only the Rich and UltraRich could take advantage of.

      Roth IRA was proposed and sponsored by Sens Bob Packwood of Oregon and Senator William Roth of Delaware. Both were Republicans.

  • Perhaps the government should give those gaming the system a choice:

    Since your Roth IRA was funded via illegal means ( yes, intentionally devaluing an asset so you can sell it to your buddies ( or yourself ) on the cheap to skirt tax laws is illegal. For example, I cannot sell a high dollar asset ( like a home ) to my buddy for $1 to keep it out of upcoming divorce proceedings.

    You can either:

    1) Cash out the entire Roth right now incurring all early withdrawal penalties and interest in addition to being t

    • Again, I ask: why are you targeting the Roth? How did Thiel get away with selling himself stock in his own company at a devalued rate?

  • Roth is one of the *good* retirement options available to middle class Americans. And unlike most other alternatives, it is not double taxed (contributions are taxed, but withdrawals, or even returns are not). However a few rich guys are spoiling it for everyone.

    Once in the radar of politicians, it is not far fetched to see these benefits will slowly erode, even for the middle class. Sure, closing the loopholes is important. Otherwise I would build my own company, make my Roth its partner, and then transfer

    • while I agree Roths are good for middle class, Once you get around upper middle class or better, it's not very attractive.
      there are plenty of other ways to reduce tax and still keep your money more accessible than it is in retirement accounts.
      the end result of government actions like this, in the end just means more burden on the middle class, the middle and lower class are the only one's that don't use accountants and lawyers to find ways to reduce their taxes, and in the end things this will just be anoth

  • I say, strip them of their assets, declare them incompetent and have them live on what the average citizen has available. These people contribute nothing but take as much as they can.

  • "After billionaires follow the specific rules for retirement accounts, liberal journalists use them to stoke class-envy, and politicians that literally wrote those rules for those rich people now see it as politically expedient to insist they should be changed"?

"Oh what wouldn't I give to be spat at in the face..." -- a prisoner in "Life of Brian"

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