On a new transaction, you can partner with anyone— even yourself or another disqualified person. A disqualified person is you, your spouse, and your lineal ascendants and descendants (children, grandchildren, etc). You can partner using your IRA funds from multiple IRAs, partner IRA and personal funds, or partner with your children, spouse, friend, business partner and/or their IRAs. The potential is endless! — and this is one of the few times you can invest with a disqualified person, so take advantage.