 A C corporation must be set up in order to roll the 401(k) withdrawal.Promoters and facilitators, such as Roth IRA brokers of self-directed IRA LLCs, or small business financing, market IRS ROBS arrangements to prospective entrepreneurs and business owners for funding for a business as small business financing.Most have a very close relationship with the franchise industry, seeking to sell and promote business "opportunities" and find funding sources for these sales and promotions.