Your SDIRA as the Bank: A Complete Guide to Private Lending and Promissory Note Investing

SDIRA Insider Editorial Staff

Published on: 30/08/2026

One of the most consistently underappreciated strategies in self-directed retirement investing is private lending — using your IRA as the lender, setting your own terms, and collecting interest payments directly into your tax-advantaged account. Here is how it works in 2026.

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Your IRA as the Bank: A Plain-English Guide to SDIRA Private Lending

SDIRA Insider Editorial Staff

Published on: 16/08/2026

Your self-directed IRA can act as a private lender — issuing mortgage notes, earning interest tax-deferred, and bypassing Wall Street entirely. Here's how the structure works, what loan types are permitted, why private lending generally avoids UBIT, and what due diligence falls on you before you fund a single note.

SDIRA private lendingpromissory notesmortgage notesIRA as lenderUBITself-directed IRA