Real Estate Distribution

I am planning on distributing my real estate (raw land) traditional IRA in either all of one year (Dec 2019) or split between two years (Dec 2019/Jan 2020.)

Three questions:
1) Who pays for fiscal year 2019/2020 Property taxes? My custodian says they should be paid outside of the IRA. Is this correct?
2) Who pays for the appriasal which will be completed in Dec 2019.
3) Do answers to the above depend on whether the distribution is split over the 2 years?

Many thanks for your input!



Seems most equitable to pro rate the prop tax according to the period the tax bill covers. The appraisal is more for future use, so if the custodian agrees you could pay that from outside funds and distribute the balance in early January. If the custodian objects to any of this, since they are the ones most likely to trigger a prohibited transaction, keep the custodian happy. 

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