If all of your cash is trapped in an IRA, then you might be forced to have your IRA buy your next business. This is powerful if done correctly, but is disastrous if you aren’t super-careful (one mis-step and the entire value of the IRA is now taxable to you). Alternatively, if you think your life will be simpler by holding the business in your name, then you can withdrawal the funds needed to purchase the business from your IRA and offset that income by the losses generated by the immediate depreciation of the of the purchase of the business assets.