{"ok":true,"canonical_url":"https://dealroom.so/glossary/ira","api_url":"https://dealroom.so/api/public/glossary/ira","data_freshness":{"sba_records_through":"2026-05-31","fdic_records_through":"2026-03-31","dealroom_last_updated":"2026-06-15","timezone":"America/Chicago"},"source_summary":["Public SBA 7(a) loan records","FDIC institution data","DealRoom lender and franchise enrichment"],"term":{"slug":"ira","term":"IRA","group":"Your money in the deal","definition":"A tax-advantaged individual retirement account. Funds from an IRA can potentially be used for an equity injection into your business acquisition, usually through a ROBS structure.","what_it_means":"While you can't directly withdraw from an IRA for a down payment without tax penalties, a Rollover for Business Startups (ROBS) allows you to use these funds. This complex strategy involves setting up a new C-Corporation and rolling your IRA into it to purchase business stock. Consult a ROBS specialist.","url":"https://dealroom.so/glossary/ira","official_sources":[{"slug":"sop-50-10","title":"SOP 50 10 — Lender and Development Company Loan Programs","official_url":"https://www.sba.gov/document/sop-50-10-lender-development-company-loan-programs","official_label":"View on SBA.gov","authority_tier":2,"publisher":"U.S. Small Business Administration","source_guide_url":"https://dealroom.so/sba-7a/sources/sop-50-10"}],"related":[{"slug":"retirement-account","term":"Retirement account","url":"https://dealroom.so/glossary/retirement-account"},{"slug":"401k","term":"401k","url":"https://dealroom.so/glossary/401k"},{"slug":"robs","term":"ROBS","url":"https://dealroom.so/glossary/robs"},{"slug":"c-corporation","term":"C-Corporation","url":"https://dealroom.so/glossary/c-corporation"}],"related_questions":[{"question":"Can 401(k) or IRA funds be used for my SBA 7(a) loan down payment?","url":"https://dealroom.so/sba-loans/basics/can-401-k-or-ira-funds-be-used-for-my-sba-7-a-loan-down-payment"},{"question":"Can I use funds from a Roth IRA or 401(k) without penalty for my equity injection?","url":"https://dealroom.so/sba-7a/questions/can-i-use-funds-from-a-roth-ira-or-401-k-without-penalty-for-my-equity-injection"},{"question":"Can I use retirement funds from my IRA or 401k for an SBA 7(a) equity injection?","url":"https://dealroom.so/sba-7a/questions/can-i-use-retirement-funds-from-my-ira-or-401k-for-an-sba-7-a-equity-injection"},{"question":"Can funds from a retirement account, like an IRA or 401k, be used for my equity injection?","url":"https://dealroom.so/sba-7a/questions/can-funds-from-a-retirement-account-like-an-ira-or-401k-be-used-for-my-equity-injection"},{"question":"Can I use funds from a retirement account, like an IRA or 401(k), for my equity injection?","url":"https://dealroom.so/sba-loans/basics/can-i-use-funds-from-a-retirement-account-like-an-ira-or-401-k-for-my-equity-injection"},{"question":"How does a lender verify equity injection from a Self-Directed IRA (SDIRA) structured as a loan to the business?","url":"https://dealroom.so/for-lenders/questions/how-does-a-lender-verify-equity-injection-from-a-self-directed-ira-sdira-structured-as-a-l"}]},"caveats":["Definitions represent DealRoom's plain-English interpretation for buyers; verify regulatory terms against the official SBA and eCFR sources listed.","Not legal, tax, or financial advice, and not an SBA eligibility determination."],"citation":{"label":"DealRoom.so Glossary — IRA","url":"https://dealroom.so/glossary/ira","source_type":"DealRoom Data"}}