John Curran and his wife own a construction company, and they want to set up two new corporations that will be owned by their Roth IRAs. The two Roth-owned corporations will then enter into contracts to provide services to their construction company. They believe that the Roth-owned businesses can benefit from the payments and then pay out dividends to each Roth up to $50,000 per year. The couple will continue to do all of the work for the construction company. Advise Mr. and Mrs. Curran about this strategy.