R DOCUMENTS

REQUIRED PRIOR TO FUNDING

(Promissory Notes)

This packet provides a checklist of the documents required prior to issuing a Promissory Note inside your Self-Directed IRA. Funding will be sent within 3 business days of receipt of ALL required documents.

NuView documents to be completed and submitted: Notes Purchase Authorization Promissory Note Acknowledgement Letter (Signed and initialed by Borrower) Supporting documents to be submitted: All supporting documents must be initialed on every page as read and approved ORIGINAL Promissory Note – Signed by the borrower (Note must include: Amount, Interest Rate, Payment Amount, Frequency and Length of the loan). NuView requires a minimum of an annual interest only payment on the loan. Before submitting documents to NuView please ensure: 1. Your Self-Directed IRA with NuView has been established 2. Your IRA has cleared funds available to make the investment 3. All investments have been titled in the name of your IRA:

NuView IRA, Inc FBO (Client Name) IRA # 4. All places containing investors address use:

1064 Greenwood Blvd, Suite 312, Lake Mary, FL 32746

*NuView CANNOT close on any investment assigned from or titled in the name of a disqualified party, including yourself. All documents can be sent to NuView: By Mail to: By Fax to: By Email to: NuView IRA, Inc. 1064 Greenwood Blvd. Ste 312 Lake Mary, FL 32746

321-275-0475 documents@nuviewira.com

Rev. 01/12

IRA Promissory Note FAQ’s

1. Who is listed as the lender on the Promissory Note?

NuView IRA, Inc. FBO <client’s name> IRA <acct #>

2. Who can my IRA lend money to?

Anybody who is not a disqualified person, which includes you, your parents, grandparents, children, grandchildren, spouses of those parties and the businesses they control. All loans made by the IRA must be arms length.

3. What do the terms of the loan need to be?

Loan terms are agreed upon between you as the IRA owner and the borrower. NuView does require a minimum of an annual interest only payment on the loan.

4. What is the general process for issuing a Note in my IRA?

a. Identify a borrower and determine the terms of the loan b. Submit a Notes Purchase Authorization along with other loan documents to

NuView – Including the ORIGNAL Note. Please refer to Documents Required Prior to funding for complete list of necessary documents.

c. NuView will review the documents to ensure proper vesting for the IRA. d. NuView will send funds per the instructions on the Notes Purchase Authorization.

5. How long does it take to fund a mortgage?

a. 2 days from receipt of all closing documents in good order and approved by client

6. Can my IRA partner with others as a lender on loan?

Yes. When partnering as a lender on a loan all documents should list the lender as NuView IRA, Inc. FBO <client’s name> IRA <acct #> as to an undivided XX% interest and <other lender> as to and undivided XX%

7. Does NuView service the loan and ensure payments are being made?

No, NuView does not service the loan. It is your responsibility or the named loan servicer’s responsibility to monitor loan payments. For your convenience your account

can be accessed online 24/7 to view any payments received by NuView. NuView also sends email/notification of funds received into your account.

8. Can the loan payments come to me personally?

You can collect the loan payments however all loan payments must be made out to the IRA, otherwise they can be mailed directly to our office.

All loan payments must contain the borrower’s name and be made payable to:

NuView IRA, Inc FBO <client’s name> IRA 1064 Greenwood Blvd, Suite 312 Lake Mary, FL 32746

Notes Purchase Authorization

NuView IRA 1064 Greenwood Blvd., Suite 312

Lake Mary, FL 32746 P: (877) 259-3256 | F: (321) 275-0475

E: documents@nuviewira.com

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ACCOUNT INFORMATION1Name (Your name as it appears in your plan)

Mr. Ms. Mrs. Dr.

Account Number

LOAN DETAILS2What Type of Loan will this be?

New Note Existing Note Carry Back from Real Estate Sale*

Percent of Ownership Within IRA?

Note Amount Dollar Amount to be Funded

Interest Rate Payment Amount Frequency of Payments

Monthly Annually OtherInterest Only, or

Amortized

Maturity Date

Borrower Name Borrower Address Phone

*Please also submit a Sell-Direction Letter for Real Estate

LOAN COLLATERAL Is this Loan:3(please read and initial below)UNSECURED SECURED

I acknowledge that this loan is unsecured and is not guaranteed by NuView IRA, Inc or any other party. I acknowledge that NuView IRA, Inc did not recommend this investment nor have they performed any due diligence on this investment or received any compensation from the borrowing entity/individual.

Loan Secured by:

Real Estate: Property Address (below)

Vehicle/Mobile Home: VIN #

Other: Describe

Title Company (for Real Estate Only)

Contact:

Phone:

Email:

LOAN SERVICER4The loan servicer's role is to monitor payments made to the IRA and initiate collection action as needed. NuView IRA, Inc does not service loans or monitor the timeliness of payments made to the IRA.

Check here if there will not be a third party loan servicer

Name Address Phone Number

FUNDING INSTRUCTIONS Please send the funds for purchase via:5 WIRE CHECK TO BE PROVIDED

For WIRE - Please complete the info belowBank Name

Bank Phone ABA Routing Number

Account Holder Name Account Number

For Credit To

For CHECK - Please complete the info belowMake Check Payable To

Mail Check To

Address

City, State, Zip

Send Check via:Regular Mail Overnight Mail ($30)Certified Check ($10 + Overnight Fee)

Notes Purchase Authorization

NuView IRA 1064 Greenwood Blvd., Suite 312

Lake Mary, FL 32746 P: (877) 259-3256 | F: (321) 275-0475

E: documents@nuviewira.com

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FEES6

How would you like to pay for your fees? (Fees must be paid before transactions can be processed).Credit Card (complete card info below)Account (account must have sufficient funds for investment and fees)

Card Type: VISA MC AMEX DISCOVER

Credit Card Number: Exp. Date:

Billing Address:

Signature:

SIGNATURE AND ACKNOWLEDGEMENT7

I confirm that I am directing NuView IRA, Inc., Administrator, to complete this transaction as specified above.  I understand that my account is self-directed, and I take complete responsibility for any investment I choose for my account, including the investment specified in this Purchase Authorization.  I understand that neither the Administrator nor the Custodian (First Trust Company of Onaga) sells or endorses any investment products, and that they are not affiliated in any way with any investment provider. I understand that the roles of the Administrator and the Custodian are limited, and their responsibilities do not include investment selection for my account. I acknowledge that neither the Administrator nor the Custodian has provided or assumed responsibility for any tax, legal or investment advice with respect to this investment, and I agree that they will not be liable for any loss which results from my decision to purchase the investment.  I understand that neither the Administrator nor the Custodian has reviewed or will review the merits, legitimacy, appropriateness or suitability of this investment, and I certify that I have done my own due diligence investigation prior to instructing the Administrator to make this investment for my account.  I understand that neither the Administrator nor the Custodian determines whether this investment is acceptable under the Employee Retirement Income Securities Act (ERISA), the Internal Revenue Code (IRC), or any applicable federal, state, or local laws, including securities laws. I understand that it is my responsibility to review any investments to ensure compliance with these requirements.  I understand that in processing this transaction the Administrator and the Custodian are only acting as my agent, and nothing will be construed as conferring fiduciary status on either the Administrator or the Custodian.  I agree that the Administrator and the Custodian will not be liable for any investment losses sustained by me or my account as a result of this transaction. I agree to indemnify and hold harmless the Administrator and the Custodian from any and all claims, damages, liability, actions, costs, expenses  (including reasonable attorneys' fees) and any loss to my account as a result of any action taken in connection with this investment transaction or resulting from serving as the Administrator or the Custodian for this investment, including, without limitation, claims, damages, liability, actions and losses asserted by me. I understand that if this Purchase Authorization and any accompanying documentation are not received as required, or, if received, are unclear in the opinion of the Administrator, or if there is insufficient Undirected Cash in my account to fully comply with my instructions to purchase the investment and to pay all fees, the Administrator may not process this transaction until proper documentation and/or clarification is received, and the Administrator will have no liability for loss of income or appreciation. I understand that my account is subject to the provisions of Internal Revenue Code (IRC) §4975, which defines certain prohibited transactions. I acknowledge that neither the Administrator nor the Custodian has made or will make any determination as to whether this investment is prohibited under §4975 or under any other federal, state or local law.  I certify that making this investment will not constitute a prohibited transaction and that it complies with all applicable federal, state, and local laws, regulations and requirements. I understand that my account is subject to the provisions of IRC §§511-514 relating to Unrelated Business Taxable Income (UBTI) of tax-exempt organizations. 

If this investment generates UBTI, I understand that I will be responsible for preparing or having prepared the required IRS Form 990-T tax return and any other documents that may be required.  I understand that neither the Administrator nor the Custodian makes any determination of whether or not investments in my account generate UBTI. I understand that the assets in my account are required by the IRS to be valued annually as of the end of each calendar year. I agree to provide the prior year end value of this investment by no later than January 10th of each year on a form provided by the Administrator, with substantiation attached to support the value provided.  I understand that with some types of accounts there are rules for Required Minimum Distributions (RMDs) from the account. If I am now subject to the RMD rules in my account, or if I will become subject to those rules during the term of this investment, I represent that I have verified either that the investment will provide income or distributions sufficient to cover each RMD, or that there are other assets in my account or in other accounts that are sufficiently liquid (including cash) from which I will be able to withdraw my RMDs.  I understand that failure to take RMDs may result in a tax penalty of 50% of the amount I should have withdrawn. I understand that all communication regarding this transaction must be in writing and must be signed by me or by my authorized agent on my behalf, and that no oral modification of my instructions will be valid.  I understand and agree that neither the Administrator nor the Custodian bears or assumes any responsibility to notify me or to secure or maintain any fire, casualty, liability or other insurance coverage, including but not limited to title insurance coverage, on this investment or on any property which serves as collateral for this investment.  I acknowledge and agree that it is my sole responsibility to decide what insurance is necessary or appropriate for investments in my account, and to direct the Administrator in writing (on a form prescribed by the Administrator) to pay the premiums for any such insurance. I further understand and agree that neither the Administrator nor the Custodian is responsible for notification or payments of any real estate taxes, homeowners association dues, utilities or other charges with respect to this investment unless I specifically direct the Administrator to pay these amounts in writing (on a form prescribed by the Administrator), and sufficient funds are available to pay these amounts from my account.  I acknowledge that it is my responsibility to provide to the Administrator or to ensure that the Administrator has received any and all bills for insurance, taxes, homeowners dues, utilities or other amounts due for this investment. Furthermore, I agree that it is my responsibility to determine that payments have been made by reviewing my account statements.  I understand that no person at the office of the Administrator or the Custodian has the authority to modify any of the foregoing provisions.  I certify that I have examined this Purchase Authorization and any accompanying documents or information, and to the best of my knowledge and belief, it is all true, correct and complete.

Print Name:

Signature: Date:

Promissory Note Acknowledgement

Letter (To be initialed and signed by

the borrower) BD Borrower’s Address ___________________________ ___________________________ ___________________________ RE: ___________________________ (IRA holder’s name) NuView IRA, Inc. has received instructions from the above referenced IRA holder concerning his or her intent to lend IRA funds. As this asset is to be held in an Individual Retirement Account, the following instructions must be followed to ensure compliance with both IRS requirements and NuView IRA, Inc. policy. Please initial all items in the spaces showing your intent to comply. _______ Vesting is to be: NuView IRA, Inc. FBO ____________________ IRA 1064 Greenwood Blvd, Suite 312 Lake Mary, FL 32746 Taxpayer Identification Number: 27-0063496 _______ The original note (showing proper vesting is to be held by NuView IRA,

Inc. _______ All payments, income, distributions, and/or payoffs for this holding must be

sent to NuView IRA, Inc. under the Internal Revenue Code, it is never acceptable to send funds directly to an IRA holder (or an IRA holder’s nominee). Should that happen, you agree to indemnify NuView IRA, Inc. against any and all liability concerning IRS compliance.

_______ If an IRA holder has any questions concerning the IRA (such as, but not

limited to payments, distributions, or fees), you agree to inform the IRA holder to contact NuView IRA, Inc. directly. Under no circumstances will third party inquiries be answered.

_______ You agree to honor all written instructions from NuView IRA, Inc.

concerning changes in asset registration.

_______ You agree to inform the IRA holder that you have referred NuView IRA,

Inc. as an accommodation and that NuView IRA, Inc. neither endorses your product nor has received consideration.

_______ You agree to inform NuView IRA, Inc. promptly of any change in address,

telephone number, or company status (such as bankruptcy filings, regulatory agency investigations, or litigation).

_______ If an IRA holder is subject to Required Minimum Distributions, you agree to

provide a written plan detailing how this requirement will be met. You acknowledge (and agree to inform the IRA holder) that NuView IRA,

Inc. will not record principle balance changes, unless amortization numbers are to be provided with each payment.

_______________________________________ Name of Borrower _______________________________________ Printed Name of Authorized Signer (if Different than Borrower) _______________________________________ ____________ Signature of Borrower Date

Investor Alert: Self-Directed IRAs and the Risk of Fraud

The SEC’s Office of Investor Education and Advocacy (OIEA) and the North American Securities Adminis-trators Association (NASAA) are issuing this Investor Alert to warn investors of the potential risks associ-ated with investing through self-directed Individual Retirement Accounts (self-directed IRAs). NASAA has noted a recent increase in reports or complaints of fraudulent investment schemes that utilized a self-di-rected IRA as a key feature. State securities regulators have investigated numerous cases where a self-directed IRA was used in an attempt to lend credibility to a fraudulent scheme. Similarly, the SEC has brought numerous cases in which promoters of fraudulent schemes steered investors to self-directed IRAs. While self-directed IRAs can be a safe way to invest retire-ment funds, investors should be mindful of potential fraudulent schemes when considering a self-directed IRA. Investors should understand that the custodians and trustees of self-directed IRAs may have limited duties to investors, and that the custodians and trustees for these accounts will generally not evaluate the qual-ity or legitimacy of an investment and its promoters. As with every investment, investors should undertake their own evaluation of the merits of a proposal, and should check with regulators about the background and history of an investment and its promoters before making a decision.

I. Investing through Self-Directed IRAs

An Individual Retirement Account (IRA) is a form of retirement account that provides investors with certain tax benefits for retirement savings. Some common examples of IRAs used by investors include the traditional IRA, Roth IRA, Simplified Employee Pension (SEP) IRA, and Savings Incentive Match Plan for Employees (SIMPLE) IRA. All IRA accounts are held for investors by custodians or trustees. These may include banks, trust companies, or any other entity ap-proved by the Internal Revenue Service (IRS) to act as a trustee or custodian.

A self-directed IRA is an IRA held by a trustee or custodian that permits investment in a broader set of assets than is permitted by most IRA custodians. Most IRA custodians are banks and broker-dealers that limit the holdings in IRA accounts to firm-approved stocks, bonds, mutual funds and CDs. Custodians and trustees for self-directed IRAs, however, may allow investors to invest retirement funds in other types of assets such as real estate, promissory notes, tax lien certificates, and private placement securities. While self-directed IRAs may offer investors access to an array of private investment opportunities that are not available through other IRA providers, investments in these kinds of assets may have unique risks that inves-tors should consider. Those risks can include a lack of disclosure and liquidity -- as well as the risk of fraud.

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II. Self-Directed IRAs and the Risk of Fraud

According to a 2011 report by the Investment Com-pany Institute, U.S. investors held approximately $4.7 trillion in IRAs. Estimates from various sources ap-proximate that investors’ hold 2 percent, or $94 bil-lion, of IRA retirement funds in self-directed IRAs. The large amount of money held in self-directed IRAs makes them attractive targets for fraud promot-ers. Fraud promoters also may target other types of retirement accounts by attempting to lure investors into transferring money from those accounts to new self-directed IRAs in order to participate in the fraud promoter’s scheme.

In particular, fraud promoters who want to engage in Ponzi schemes or other fraudulent conduct may ex-ploit self-directed IRAs because they permit investors to hold unregistered securities and the custodians or trustees of these accounts likely have not investigated the securities or the background of the promoter. There are a number of ways that fraud promoters may use these weaknesses and misperceptions to perpetrate a fraud on unsuspecting investors. For example:

Misrepresentations Regarding Custodial Responsibilities – Fraud promoters can misrepresent the responsibilities of self-direct-ed IRA custodians to deceive investors into believing that their investments are legitimate or protected against losses. Fraud promoters often explicitly state or suggest that self-di-rected IRA custodians investigate and validate any investment in a self-directed IRA. Self-directed IRA custodians are responsible only for holding and administering the assets in a self-directed IRA. Self-directed IRA custo-dians generally do not evaluate the quality or legitimacy of any investment in the self-direct-ed IRA or its promoters. Furthermore, most custodial agreements between a self-directed IRA custodian and an investor explicitly state that the self-directed IRA custodian has no responsibility for investment performance.

Exploitation of Tax-Deferred Account Char-acteristics – Self-directed IRAs are tax-de-ferred retirement accounts that carry a financial penalty for prematurely withdrawing money before a certain age. This financial penalty may induce self-directed IRA investors to keep funds in a fraudulent scheme longer than those investors who invest through other means. Also, the prospect of an early withdrawal pen-alty could encourage an investor to become passive with a lesser degree of oversight than a managed account might receive, allowing a fraud promoter to perpetrate his fraud longer.

Lack of Information for Alternative Invest-ments – Self-directed IRAs usually allow investors to hold alternative investments such as real estate, mortgages, tax liens, precious metals, and private placement securities. Unlike pub-licly-traded securities, financial and other infor-mation necessary to make a prudent investment decision may not be as readily available for these alternative investments. Even when fi-nancial information for these alternative invest-ments is available, it may not be audited. Fur-thermore, self-directed IRA custodians usually do not investigate the accuracy of this financial information. This lack of available information for alternative investments makes them a popu-lar tool for fraud promoters’ schemes.

III. Ways to Avoid Fraud with Self-Di-rected IRAs

Verify information in self-directed IRA account statements. Alternative investments may be il-liquid and difficult to value. As a result, self-directed IRA custodians often list the value of the investment as the original purchase price, the original purchase price plus returns reported by the promoter, or a price provided by the promoter. Investors should be aware that none of these valuations necessarily reflect the price at which the investment could be sold, if at all.

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Avoid unsolicited investment offers. Investors should be very careful when they receive an unsolic-ited investment offer. Whether from a total stranger or from a friend, trusted co-worker, or even fam-ily member, investors should ask themselves, “Why would anyone tell me about a really great investment opportunity?” Investors also should be especially wary of an unsolicited investment offer that promotes the use of a self-directed IRA. As noted above, fraud promoters may attempt to lure investors into transferring money from traditional IRAs and other retirement accounts into new self-directed IRAs in order to participate in the fraud promoter’s scheme.

Ask questions. Always ask if the person offering the investment is licensed and if the investment is regis-tered, then check out the answers with an unbiased source, such as the SEC or your state securities regu-lator. The SEC has a short publication called “Ask Questions” that discusses many of the other questions investors should ask of anyone who wants them to make an investment. Please take a look at it before making any investment decision.

Be mindful of “guaranteed” returns. Every investment carries some degree of risk, and the level of risk typically correlates with the return an inves-tor can expect to receive. Low risk generally means low yields, and high yields typically involve higher risk. Fraud promoters often spend a lot of time trying to convince investors that extremely high returns are “guaranteed” or “can’t miss.” Don’t believe it. High returns represent potential rewards for investors who are willing and financially able to take big risks.

Ask a professional. For complex investment oppor-tunities, particularly those which involve the open-ing or creation of a new account outside a traditional financial institution or well-recognized broker, inves-tors should consider getting a second opinion from a licensed unbiased investment professional or an attorney.

IV. Recent Cases Involving Self-Direct-ed IRAs

Some recent examples of SEC and state enforcement cases that involve funds from self-directed IRAs in-vested in fraudulent schemes include:

SEC v. United American Ventures

The SEC filed charges alleging that two companies and four individuals misrepresented and concealed numerous material facts in connection with the offer and sale of $10 million in bonds to approximately 100 individual investors in various states. In particular, the SEC alleged that the defendants promised guaranteed returns in purported investments in medical tech-nologies and raised money by convincing investors to invest through self-directed IRAs and steering them to custodians who offered the self-directed IRAs. Ap-proximately $3.5 million of the funds invested in the bonds came from self-directed IRAs.

SEC v. Stinson

The SEC filed charges alleging that an individual perpetrated an offering fraud and Ponzi scheme in which at least $16 million was raised from more than 140 investors. In particular, the SEC alleged that the defendant promised “safe and risk free” returns in purported investments in real estate and commercial mortgage loans. The defendant raised money by tar-geting, among others, investors in self-directed IRAs. Approximately $9.2 million of the funds invested in the fraudulent scheme came from self-directed IRAs.

SEC v. Durmaz

The SEC filed charges alleging that a company and its partners perpetrated a Ponzi scheme in which at least $20 million was raised from more than 120 inves-tors. In particular, the SEC alleged that the defendants promised safe, guaranteed returns in purported invest-ments in foreign bonds and raised money by convinc-ing investors to invest in self-directed IRAs and steer-ing them to custodians who offered the self-directed IRAs. $20 million of the funds invested in the fraudu-lent scheme came from self-directed IRAs.

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State v. Smith (24C02-1102-FB-00044) and State v. Snelling (24C02-1102-FB-00046) (Indiana)

T�e Indiana state securities regulators pursued an ac�tion alleging t�at Jerry Smit� and Jasen Snelling bilked investors out of more t�an $4.5 million in a nearly decade�long Ponzi sc�eme ��ere Mr. Smit� and Mr. Snelling told investors t�ey �ere talented day trad�ers and promised up to 20% returns. Mr. Smit� and Mr. Snelling, t�roug� various companies, encouraged investors to roll over t�eir traditional IRA accounts into self�directed IRAs at a trust company. Mr. Smit� and Mr. Snelling �ould immediately take t�e funds from t�ose accounts and use t�em for personal living expenses, but investors continued to receive statements from t�e trust company, as �ell as bills for custodial fees, even after t�eir money �as taken out of t�e ac�counts. Mr. Smit� and Mr. Snelling are c�arged �it� more t�an fifty counts of violations of t�e Indiana Uniform Securities Act.

In re: Stephen Edward Gwin, et al. (Missouri)

T�e Missouri Securities Division issued final orders against Step�en G�in in t�o separate cases ��ere Mr. G�in, a federal felon, and ot�ers misled senior citizens into investing in unregistered securities, and divert�ing investment proceeds t�roug� self�directed IRAs at trust companies into accounts t�at Mr. G�in con�trolled. Mr. G�in promoted �is million dollar scam t�roug� free lunc� investment seminars. Mr. G�in and �is co�respondents �ere found liable and ordered to pay various civil penalties.

Texas v. Warr Investment Group, LLC, et al. (Texas)

T�e Texas State Securities Board �as filed a petition al�leging t�at James Elton Warr t�roug� Warr Investment Group LLC and ot�er entities encouraged investors to transfer t�eir funds to a self�directed IRA t�at �as not independent, but instead �as secretly controlled by �is daug�ter. According to t�e petition t�e Warr entities defrauded t�e public t�roug� t�eir illegal and

deceptive sales of securities in real estate investment programs. Mr. Warr claimed t�at investors �ould re�����ceive a guaranteed 8% annual return and t�at t�e real estate investments �ere a safe and lucrative alternative to more traditional investments suc� as certificates of deposit and stocks. Mr. Warr and �is entities raised at least $970,000 from 30 investors. A Texas court granted t�e Texas State Securities Board request to freeze Mr. Warr’s assets and appoint a receiver to take control of Warr Investment Group LLC and its related entities.

V. Recourse for Fraud Victims

If you �ave lost money in a fraudulent investment or sc�eme involving a self�directed IRA or a t�ird�party custodian or trustee, or �ave information about one of t�ese scams, you s�ould contact:

• T�e SEC Complaint Center.

• Your state’s securities administrator. You can find links and addresses for your state regula�tor by visiting t�e Nort� American Securities Administrators Association’s �ebsite.

You also can c�eck t�e SEC’s Investor Claims Funds �ebpage for information concerning t�e ap�pointment of a receiver or claims administrator in any SEC enforcement action.

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Additional Information

For additional educational information for inves-tors, see the SEC’s Office of Investor Education and Advocacy’s homepage, the SEC’s Investor.gov website or NASAA’s investor education webpage. For additional information related to avoiding fraud, also see:

· Questions You Should Ask About Your Investments

· How to Avoid Fraud

For additional information regarding IRAs, please see the Internal Revenue Service’s IRA Online Resource Guide.

The Office of Investor Education and Advocacy has provided this information as a service to investors. It is neither a legal interpretation nor a statement of SEC policy. If you have questions concerning the meaning or application of a particular law or rule, please consult with an attorney who specializes in securities law.

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