Not all transactions that occurs between a disqualified person an th IRA will result in a prohibited transaction. A list is provided in the tax code to ensure that taxpayers are aware of what is considered a prohibited transaction. The tax code states that a disqualified person is considered to have engaged in a prohibited transaction with an IRA if any of the following occurs:
a sale or exchange,or leasing, of any property occurs between the IRA and a DP;
there is lending of money or other extension of credit between the IRA and DP;
there is furningh of goods, services or facilities between the IRA and DP;
the assets are transferred to or used by or for the benefit of a DP;
any action by a DP who is a fiduciary whereby the fiduciary deals with the income or assests of the IRA in his or her own interests or from his or her own account; or
receipt of any consideration for his or her own personal account by an disqualified person who is a fiduciary from any party dealing with the plan in connection with a transaction involving the income or asset of the plan
This list is not all inclusive, you should work with a company that specializes in SDRA transactions.
