eQRP Can't transact to related parties

• eQRP owner
• decision maker for plan
• service provider for plan
• ancestor/spouse/descendant of IRA or eQRP owner
• corp, partnership, trust, estate which 50% or more owned by above
• officer, director, a 10% or more shareholder, or employee earning 10%+ of yearly wages of employer
• partner of any of the above

Can't transact with disqualified person.

• contract for reasonable engagement with a disqualified person
• office space, or legal, accounting, or other services necessary for estabilishment of plan allowed, if no more than reasonable compensation paid therefore
• Exemption includes servicing notes which you have directed to be purchased. It doesn't include leasing back property to yourself or a disqualified person.

Allowed to loan to brother/nephew/even mortgage

No allowed, disqualified persons

• No fiduciary
• person providing services to plan
• owner, direct or indirect of 50% or more of
  • combined voting power of all classes of stock entitled to vote
• Member of the family
• Corp/partnership, trust with 50% of above