IRA’s no value due to bankrupt life settlement scam

Client invested over 200k of their IRA’s many years ago with a firm in Texas handling life settlements (not my firm).

A few years ago the investment firm was indicted on fraud charges/investment scam

Today’s IRA value is approx. $15,000 and they don’t know if they will get that back at all.

Question:

a. can they write the loss of the IRA’s off as a tax loss?

or

b. No they can’t since they were tax deferred investments?

Thank you for any other help in the matter,

Douglas



IRA total closures for less than the IRA basis used to generate a misc deduction if client itemizes. However, these deductions were eliminated by the recent tax bill (TCJA). But if this is not a Roth IRA, there probably was little or no basis in the IRA to begin with, the reduction of value being pre tax dollars.

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