The complete route to legally holding your IRA funds is described. Less than 2% of IRA owners have checkbook control over their IRA funds. The process to roll over a pension plan, 401(k), or other retirement plan to an independent custodian is explained. A special trust is included that can hold real estate and personal property such as notes, mortgages, stocks, bonds, etc. Your custodian is directed to purchase the interest of this investment trust with the your selected trustee in control. This trust can buy a real estate or invest in contracts, options, or mortgages and the proceeds go directly to your trust account. Many investors are earning 25% to 200% per year on these accounts.