What this setup timeline does
A standard ROBS arrangement usually combines a new C corporation, a qualified plan that can hold employer securities, an eligible direct rollover into that plan, and a plan purchase of the corporation's stock. The IRS ROBS compliance project identifies the C corporation stock purchase, rollover records, plan qualification, employee participation, valuation, Form 5500, and corporate return issues as review areas [IRS ROBS compliance project].
This tool turns that sequence into dependency cards. It asks for readiness states and a user planning assumption so you can see what must be confirmed before a later step should proceed.
How to use the builder
Start with the few facts that do not expose private data. Choose no-date mode when you only need dependency order, or choose a target capital-use date when you want planning windows counted backward from that date.
- Use unknown when a professional has not checked the fact.
- Use complete only to preserve your own tracking state; the tool does not validate correctness.
- Route current-employer plan, rollover eligibility, valuation, and related-party concerns to the responsible professional before moving downstream.
- Keep evidence named on each card rather than relying on provider portal status or memory.
Calculation rules and assumptions
Date math uses date-only UTC. Days until target exclude today and include the target-date boundary. Dated phase windows are shown as start date through before end date. If a backward-planned window would begin before today, the first window starts today. Completed phases are preserved without assigning new dates.
The 6, 8, 12 week, or custom 30 to 180 day settings are user planning assumptions. They are not IRS, DOL, SEC, state, provider, bank, custodian, valuation, payroll, lender, or closing deadlines. The model flags target-at-risk when the days until target are shorter than the selected assumption.
Decision boundaries
The builder does not determine plan qualification, rollover eligibility, securities compliance, adequate consideration, fiduciary prudence, prohibited-transaction status, tax treatment, payroll correctness, Form 5500 filing status, state corporate validity, bank/custodian processing, provider competence, transaction closing, or business suitability.
The DOL describes fiduciary duties in terms of acting solely in participants' interest, prudence, diversification unless clearly prudent not to diversify, following plan documents, and avoiding conflicts [DOL fiduciary responsibilities]. That responsibility cannot be replaced by a timeline card.
Examples
The examples compare an undated provider-scope plan, a compressed target date, and an employee-uncertainty case so users can see how the builder changes timing signals without changing the dependency order.
No-date dependency plan
Leave target date off when you are comparing provider scopes. The output shows the order and handoffs without pretending to know calendar timing.
Compressed target
If the target date is 35 days away and you select an 8-week assumption, the model flags the target as at risk because the user allowance is shorter than the selected planning window.
Employee unknown
If employees are expected or unknown, the payroll, recordkeeping, eligibility, and nondiscrimination lane remains visible because a ROBS company sponsors a real retirement plan, not just an owner funding account.
Source boundaries
IRS rollover guidance supports the direct rollover and eligible rollover distribution boundary, including withholding differences when distributions are paid to the participant rather than directly moved to another plan [IRS rollovers of retirement plan and IRA distributions]. IRS employer-identification guidance supports EIN as a setup record, not a ROBS approval [IRS employer ID numbers]. State corporation and IRS/DOL sources are included only for the boundary between entity records, stock-purchase records, and retirement-plan compliance [Delaware Division of Corporations filing basics] [IRS ROBS compliance project] [DOL fiduciary responsibilities].
FAQ
These answers summarize the tool's limits before you use a generated timeline as a work plan.
Does this tool tell me how long a ROBS takes?
No. It uses your selected planning assumption to organize dependencies backward from an optional target date. It does not state a universal duration or promise provider, bank, custodian, state, valuation, rollover, or closing timing.
Can it confirm my rollover is eligible?
No. It flags whether professional eligibility review is unknown, yes, or no. Account type, distribution availability, current-employer restrictions, RMDs, loans, Roth facts, and plan terms require document-specific review.
Why is the stock purchase after rollover and valuation readiness?
The IRS ROBS project describes the plan using rollover assets to purchase new C corporation stock and identifies valuation and stock-purchase records as review topics. The sequence keeps plan documents, accounts, eligible rollover, valuation, fiduciary review, stock issuance, and payment records separate.
What data does the tool store?
None. It uses browser React state only and does not use storage, cookies, URL query strings, network submission, clipboard, downloads, print, or email actions.
Sources
- IRS ROBS compliance project
- IRS rollovers of retirement plan and IRA distributions
- IRS pre-approved plan adoption
- IRS employer ID numbers
- IRS Form 5500 corner
- DOL fiduciary responsibilities
- DOL plan assets and ERISA
- DOL exemption procedures under federal pension law
- Delaware Division of Corporations filing basics