LIQUIDITY + DISTRIBUTION READINESS
Account Liquidity Reserve
Cash and other liquid assets support account fees, planned withdrawals, and required distributions where applicable without relying on the sale of long-duration investments.
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SolutionsRetirement Accounts
Digital assets, evaluated through a retirement horizon.
A retirement-account allocation must align with the account’s ownership rules, custodian requirements, distribution needs, time horizon, and tax review.
THE RETIREMENT ACCOUNT MANDATE
What retirement capital must do
This perspective addresses self-directed IRAs and other retirement accounts whose custodians permit private fund interests. Retirement capital must support future withdrawals while maintaining liquidity for fees and required distributions where applicable.
Those responsibilities can be viewed through two capital functions: assets reserved for account obligations and capital invested for long-term retirement growth.
START WITH THE ACCOUNT STRUCTURE↓
WHAT THE ACCOUNT PERMITS
Start with account ownership and operating rules
The account type, governing rules, custodian capabilities, Fund admission requirements, and prohibited-transaction restrictions determine whether a private fund interest can be held. These conditions define the investment universe before portfolio role or allocation size.
TRANSLATE RETIREMENT NEEDS INTO CAPITAL FUNCTIONS↓
Separate capital needed for account obligations from capital invested for long-term retirement.
Actual account structure and distribution planning remain decisions for the account owner, custodian, and advisers.
LONG-TERM TOTAL RETURN
Long-Term Retirement Portfolio
Capital beyond anticipated account needs may pursue long-term total return and purchasing-power preservation within the account’s time horizon, risk capacity, and applicable rules.
IDENTIFY ELIGIBLE LONG-TERM CAPITAL↓
03 / ALLOCATION CAPACITY
Determine whether retirement capital can support an allocation
The account owner and advisers assess account eligibility, custodian support, anticipated withdrawals, time horizon, capacity for loss, tax effects, costs, and valuation requirements.
- ACCOUNT TYPE + CUSTODIAN
- FUND ACCEPTANCE + INVESTOR ELIGIBILITY
- WITHDRAWALS + DISTRIBUTIONS
- TIME HORIZON + LOSS CAPACITY
- TAX + TRANSACTION REVIEW
- VALUATION + REPORTING
DEFINE THE ROLE INSIDE THE LONG-TERM PORTFOLIO↓
Digital assets within a long-term retirement portfolio
Where the account owner determines the allocation fits, the custodian supports the asset, and the Fund accepts the subscription, digital assets provide exposure to open financial networks and programmable financial infrastructure within the account’s long-term portfolio.
ILLUSTRATIVE LONG-TERM RETIREMENT PORTFOLIO
Six equal slices identify portfolio categories and correspond to the color-coded key. The outlined digital asset sleeve is part of the long-term portfolio.
- Public equities
- Fixed income
- Private markets
- Real estate
- Commodities
- Digital assets
Illustrative portfolio architecture. Equal slices identify categories and do not represent current or target weights. No allocation recommendation is presented.
RETIREMENT-ACCOUNT CHALLENGES / FUND SOLUTION
See each retirement-account constraint alongside a specific Fund response.
If the account owner, custodian, Fund, and advisers determine that the account may support an allocation, the next review covers subscription, liquidity, tax, valuation, and reporting.ACCOUNT CHALLENGE
What the account owner must evaluate
FUND SOLUTION
How Marietta DeFi Fund LP can help
ACCOUNT CHALLENGE 01
Custodian and account rules
Private fund interests may require a custodian that supports alternative assets, account-specific approval, subscription coordination, and transaction review.
FUND SOLUTION 01
Materials for coordinated review
The Fund provides offering and subscription materials for review by the account owner, custodian, and advisers. Admission remains subject to custodian support and Fund acceptance.
ACCOUNT CHALLENGE 02
Liquidity and distributions
Fund holding and redemption terms may conflict with account fees, planned withdrawals, required distributions, or beneficiary needs.
FUND SOLUTION 02
Terms evaluated before allocation
The Fund’s holding and redemption terms can be compared with anticipated account cash needs before subscription.
ACCOUNT CHALLENGE 03
Tax, valuation, and partnership reporting
A partnership interest may require account-specific analysis of unrelated business taxable income, including potential unrelated debt-financed income, annual fair-market-value reporting, and filing obligations.
FUND SOLUTION 03
Inputs for independent analysis
Fund documents, periodic valuation information, and tax reporting provide inputs for the custodian’s reporting and the account’s independent legal and tax analysis.
ACCOUNT CHALLENGE 04
Operational complexity
Direct ownership can require wallet security, venue selection, onchain execution, valuation, and continuing recordkeeping.
FUND SOLUTION 04
Consolidated fund implementation
The account holds one fund interest while TPS manages portfolio implementation, risk monitoring, and onchain operations.