An IRA Retirement LLC is a specialized self-directed IRA account. These IRAs are structured in such a way that the account holder has “checkbook control” of the account. The trustee doesn’t have to be directed to make transactions on behalf of the account owner; the account owner can make decisions on the fly, even by writing a check.Of course the funds are used in a retirement account, so usage of the funds has to follow the IRS rules established for other types of IRAs. The IRA LLCfor retirement is truly a self-directed IRA account.