SD-IRA owns 45% of an LLC; other 55% is owned by non-family members. LLC needs an infusion of cash and is contemplating a loan from a bank or an individual. The IRA owner is concerned about a prohibited transaction in the following situations: 1. Bank wants IRA owner and the other LLC owners to guarantee the loan individually (the IRA would NOT be guaranteeing the loan). 2. Bank's loan documents would make the owners of the LLC jointly and severally liable. 3. IRA owner makes the loan to the LLC. 4. IRA itself makes the loan to the LLC, taking back an unsecured note. If anyone has come across any IRS or DOL rulings on similar situations, I'd appreciate a citation.