Converting IRA to Silver: Complete 2026 Guide (IRS Rules, Steps & Top Companies)

Can You Convert Your IRA to Silver? (Direct Answer)

Yes. You can convert a traditional IRA, Roth IRA, SEP IRA, SIMPLE IRA, or 401(k) into a Silver IRA — a self-directed IRA that holds IRS-approved physical silver — without triggering taxes or penalties, provided you use a direct trustee-to-trustee transfer. The IRS permits physical silver in self-directed IRAs under IRC §408(m)(3), as long as the silver meets minimum fineness standards (.999 for coins, .9999 for bars) and is stored at an IRS-approved depository.

Key Facts at a Glance (2026)

• Tax treatment: Direct transfer = no tax event; indirect 60-day rollover = taxable if missed
• IRS purity: Coins must be .999 fine; bars must be .9999 fine from approved refiners
• Annual contribution limits: $7,000 (under 50); $8,000 (age 50+ catch-up)
• Total annual fees: $175–$600/yr (custodian + depository storage combined)
• Home storage: Prohibited — all IRA metals must stay at an IRS-approved depository
• Conversion timeline: 2–4 weeks for most rollovers from a 401(k) or existing IRA
• Minimum investment: $5,000–$50,000 depending on the company you choose

How to Convert Your IRA to Silver: 5-Step Process

Converting your IRA to silver involves five steps that most investors complete in 10–21 business days. The critical rule: always use a direct trustee-to-trustee transfer, not an indirect rollover, to avoid the 60-day deadline and the one-rollover-per-12-months IRS limit.

Step 1: Confirm Your IRA Eligibility and Choose a Conversion Method

Traditional IRAs, Roth IRAs, SEP IRAs, SIMPLE IRAs, and most 401(k)s can be rolled into a Silver IRA. Choose between: (a) a direct IRA-to-IRA transfer — no tax event, no withholding, unlimited frequency, recommended; or (b) a 60-day indirect rollover — funds sent to you first, must be redeposited within 60 days, limited to once per 12-month period, with mandatory 20% federal withholding. Almost all investors should use a direct transfer. Contact your current custodian to request a direct rollover form.

Step 2: Select an IRS-Approved Self-Directed IRA Custodian

Standard IRA brokers (Fidelity, Schwab, Vanguard) do not offer physical precious metals. You need a self-directed IRA (SDIRA) custodian approved under IRC §408(a). Compare at least three custodians on: setup fee ($50–$100), annual maintenance fee ($75–$300), wire fees ($25–$50 per transaction), and storage type (segregated vs. commingled). Top custodians used by silver IRA companies include Equity Trust Company, Strata Trust Company, and GoldStar Trust. Most silver IRA companies will recommend and coordinate with a custodian on your behalf.

Step 3: Open Your Self-Directed Silver IRA Account

Complete the SDIRA account application with your chosen company. You will need: government-issued photo ID, Social Security number, existing IRA account number and custodian contact information, and initial account funding decision (transfer amount). Account opening typically takes 1–3 business days once documents are submitted.

Step 4: Fund the Account via Direct Transfer or Rollover

Your new SDIRA custodian sends a transfer request directly to your existing IRA custodian. No check is written to you. Funds move custodian-to-custodian within 5–15 business days. For 401(k) rollovers, contact your plan administrator for a direct rollover check made payable to the new custodian — not to you personally. This preserves the tax-deferred status and avoids the 20% withholding requirement.

Step 5: Purchase IRS-Approved Silver and Arrange Storage

Once funded, select IRS-eligible silver products: American Silver Eagles (.999 fine), Canadian Silver Maple Leafs (.9999 fine), or .999+ fine silver bars from COMEX/LBMA-approved refiners. Your dealer ships metals directly to an IRS-approved depository — Delaware Depository, Brinks Global Services, or CNT Depository. Choose between segregated storage (your metals held separately, $125–$250/yr) and commingled storage ($100–$175/yr). You will receive confirmation and account statements showing your holdings.

Converting IRA to Silver for Beginners: What You Need to Know First

Before calling any silver IRA company, understand these four fundamentals. They cover the structure, the three parties involved, and the most common costly mistakes beginners make.

What a Silver IRA Is (and Is Not)

When you open a silver IRA, you are actually opening a self-directed IRA (SDIRA) that holds physical silver bullion — it is not a separate account type. You cannot add physical silver to an existing Fidelity or Schwab IRA; you must open a new SDIRA at a custodian that specializes in alternative assets. You do not store the silver at home or at a local bank; instead, your custodian ships it to an IRS-approved depository in a state like Delaware or Texas — the IRS mandates this arrangement to preserve your account's tax-deferred status.

The Three Parties in Every Silver IRA

• 1. Self-Directed IRA Custodian — holds your account, processes transactions, files IRS forms (annual fees: $75–$300)
• 2. Precious Metals Dealer — sources and sells you the IRS-eligible silver (charges a premium of 3%–8% over spot price)
• 3. IRS-Approved Depository — stores and insures your physical silver (annual fee: $100–$200)

The Most Important Rule for Beginners: Use a Direct Transfer

The single most important thing a beginner can do is request a direct trustee-to-trustee transfer instead of requesting a check. If a check is made out to you, your current custodian is required to withhold 20% for federal taxes. You then have 60 days to deposit the full original amount — including the withheld 20% from your own pocket — or the difference is treated as a taxable distribution. Always instruct both custodians to transfer funds directly without ever touching your hands.

How Much Do You Need to Start?

Most silver IRA companies require a minimum of $5,000–$25,000 to open an account. Augusta Precious Metals requires $50,000. American Hartford Gold accepts accounts starting at $5,000 (though they recommend $10,000+ for fee efficiency). Noble Gold has a $2,000 minimum, making it the most accessible for smaller accounts. With annual fees of $175–$400/yr, a small account ($5,000–$10,000) will pay a high fee-to-assets ratio — accounts of $25,000+ are generally more cost-efficient.

IRS Rules: Eligible Silver Products and Purity Requirements

Under IRC §408(m)(3), the IRS treats metals in an IRA as collectibles — and normally prohibits them — unless the metal meets specific fineness requirements and is held by a qualified trustee. Your IRA may hold only silver coins meeting .999 fineness and silver bars at .9999 fineness, and only from COMEX/LBMA-approved refiners. Violating these rules can disqualify your entire IRA, triggering immediate income tax on the full balance.

IRS-Approved Silver Coins

• American Silver Eagle (1 oz, .999 fine) — U.S. Mint, most popular; only coin explicitly listed in IRC §408(m)
• Canadian Silver Maple Leaf (1 oz, .9999 fine) — Royal Canadian Mint; highest purity available
• Austrian Silver Philharmonic (1 oz, .999 fine) — Vienna Philharmonic; EUR denomination
• Australian Silver Kangaroo (1 oz, .9999 fine) — Perth Mint; limited annual mintage
• Australian Silver Kookaburra (1 oz, .999 fine) — Perth Mint; popular among collectors meeting purity rules

IRS-Approved Silver Bars

Silver bars must be .999+ fine and produced by COMEX or LBMA-approved refiners. Approved manufacturers include PAMP Suisse (Switzerland), Valcambi (Switzerland), Johnson Matthey (UK/Canada), Engelhard (US), and Sunshine Minting (US). Bars carry lower dealer premiums (1%–4% over spot) vs. coins (5%–8%) but may be harder to liquidate in smaller amounts during distributions.

Prohibited Silver Products (Do Not Buy for Your IRA)

• Numismatic or rare collectible coins — classified as collectibles under IRC §408(m)
• Pre-1965 U.S. 90% silver coins (junk silver) — below .999 fineness threshold
• Silver rounds from non-COMEX/LBMA private mints — not approved unless meeting refiner requirements
• Proof coins that do not meet minimum purity standards
• Silver jewelry, silverware, or decorative items

Custodian Fees and Depository Storage Costs (2026 Breakdown)

Total annual costs for a silver IRA typically run $175–$600/yr. A $200/yr difference in custodian and depository fees compounds significantly over 10–20 years — at a 7% growth rate, $200/yr saved is worth over $4,000 in 10 years. Bullion premiums (the dealer markup over spot price) are a one-time cost at purchase, while storage fees and custodian fees recur annually. Always calculate your total cost of ownership, not just the setup fee.

Complete Silver IRA Fee Breakdown

• Account setup fee: $50–$100 one-time (often waived for accounts over $25,000–$50,000)
• Annual custodian/maintenance fee: $75–$300/yr (flat rate or percentage-of-assets)
• Wire transfer fees: $25–$50 per wire (typically 1–3 wires when setting up)
• Segregated storage: $125–$250/yr (your specific metals identified, labeled, held separately)
• Commingled storage: $100–$175/yr (pooled with identical metals from other investors; lower cost)
• Dealer spot premium: 3%–8% over COMEX silver spot price at time of purchase
• Shipping and insurance: $25–$75 per shipment (paid on purchase or distribution)
• IRA termination/transfer-out fee: $50–$150 if you close or move the account

Total Annual Cost Example

For a $50,000 silver IRA: Annual custodian fee ($150) + commingled storage ($150) = $300/yr total = 0.6% annual cost. Compare to a standard S&P 500 index fund at 0.03% — precious metals storage carries a meaningful cost premium. Flat-rate fee structures become more cost-efficient as your account grows; percentage-of-AUM structures favor smaller accounts initially but scale up with portfolio growth.

Top IRS-Approved Depositories (2026)

• Delaware Depository (Wilmington, DE) — industry standard, Lloyd's of London insurance, segregated and commingled options
• Brinks Global Services — multiple U.S. vault locations (Salt Lake City, Los Angeles), institutional-grade security
• CNT Depository (Bridgewater, MA) — competitive rates, comprehensive all-risk insurance coverage
• International Depository Services (IDS) — Delaware and Texas facilities, popular with mid-sized accounts

Tax Rules: How to Convert Without a Penalty

Converting your precious metals IRA to silver is tax-free and penalty-free if done correctly. The two methods — direct transfer and indirect rollover — have different tax treatments, and choosing the wrong one or missing the deadline can trigger a taxable distribution: immediate income tax on the full amount plus a 10% early withdrawal penalty if you are under age 59.5.

Direct Transfer vs. Indirect Rollover: Tax Comparison

• Direct (trustee-to-trustee) transfer: Zero tax event. Funds move custodian-to-custodian without touching your hands. No withholding. No deadline. Can be done unlimited times per year. Always preferred.
• Indirect (60-day) rollover: Your old custodian sends you a check. They withhold 20% federal tax upfront. You must redeposit the full original amount (including the withheld 20%) within 60 days. If you miss the 60-day deadline, the entire distribution becomes taxable income. If you are under age 59.5, add a 10% early withdrawal penalty. IRS allows only one indirect rollover per 12-month period (Rev. Rul. 2020-6).
• 401(k) rollover: Request a direct rollover check made payable to the new custodian FBO (for the benefit of) your name — not to you. This eliminates the 20% withholding requirement entirely.

Traditional Silver IRA vs. Roth Silver IRA: Which Is Better?

Traditional silver IRA: Contributions may be tax-deductible; growth is tax-deferred; distributions in retirement are taxed as ordinary income; RMDs required starting at age 73 (SECURE 2.0 Act). Roth silver IRA: No upfront deduction; growth is tax-free; qualified distributions after age 59.5 (with 5-year rule satisfied) are 100% tax-free; no RMDs during owner's lifetime. The Roth is generally better if you expect to be in a higher tax bracket in retirement or want to leave assets to heirs.

Required Minimum Distributions (RMDs) from a Silver IRA

Traditional silver IRA owners must begin RMDs at age 73. You have two distribution options: (1) In-kind distribution — the depository ships you physical silver coins or bars, valued at fair market value on the distribution date, which counts as ordinary income; or (2) Cash distribution — the custodian liquidates enough silver to cover your RMD amount. Roth silver IRAs have no RMDs during the owner's lifetime, making them a popular estate-planning tool for precious metals holdings. When opening your precious metals IRA, complete your beneficiary designation form — a named beneficiary inherits the account outside of probate, and inherited traditional IRA assets must generally be distributed within 10 years under SECURE Act rules. Failing to update your beneficiary designation after major life events (marriage, divorce, death of a beneficiary) is a common and costly oversight.

Converting IRA to Silver at Wells Fargo or Fidelity: What You Need to Know

Wells Fargo, Fidelity, Schwab, and Vanguard do not offer physical precious metals IRAs. These institutions offer paper silver investments — ETFs, mutual funds, and mining stocks — but not self-directed IRAs that hold physical silver bullion. If your IRA is currently at one of these brokers, you will need to roll it over to a specialized SDIRA custodian to hold physical silver.

How to Roll Over from Fidelity, Wells Fargo, or Schwab

Step 1: Open a self-directed IRA at a precious metals custodian (Equity Trust, Strata Trust, GoldStar Trust). Step 2: Instruct your new custodian to initiate a direct transfer from your Fidelity/Wells Fargo/Schwab IRA. Step 3: Provide your existing account number and the current custodian's transfer department contact. Step 4: Sign the transfer authorization form. Fidelity and Schwab typically process outgoing transfers in 5–10 business days; Wells Fargo may take up to 15 business days. There is no fee from Fidelity or Schwab for outgoing transfers (some accounts may require liquidating positions first if they hold non-transferable funds).

Paper Silver vs. Physical Silver IRA: Which Is Right for You?

Fidelity and Schwab offer silver ETFs (iShares Silver Trust, ticker SLV) and silver mining stocks inside a standard IRA — no special custodian required, low cost (ETF expense ratios: 0.50%/yr), no storage fees, and easy to trade. A physical silver IRA provides direct ownership of the metal itself — not a paper claim — with full insurance coverage at an IRS-approved facility. The choice depends on whether you want physical ownership (which requires the SDIRA structure and higher fees) or simply silver price exposure (available in standard IRAs at much lower cost).

What Is the 80/50 Rule for Silver?

The 80/50 rule for silver refers to the gold-to-silver ratio threshold used by some precious metals investors as a tactical allocation signal. Specifically: when the gold/silver ratio exceeds 80:1 (meaning one ounce of gold buys more than 80 ounces of silver), silver is considered historically undervalued relative to gold. When the ratio falls below 50:1, silver is considered relatively expensive compared to gold. This is not an IRS rule or legal requirement — it is a market-timing strategy used by some precious metals investors and traders.

How the 80/50 Rule Applies to Silver IRA Allocation

Investors who follow this approach increase their silver allocation (relative to gold) when the ratio is above 80, expecting silver to revert toward the historical mean ratio of 60–70:1. In early 2026, the gold/silver ratio was approximately 88:1 (gold at ~$3,100/oz; silver at ~$35/oz), placing silver in the historically undervalued range by this metric. Financial advisors who use the 80/50 rule in retirement portfolios typically implement it through gradual rebalancing — not rapid shifts — and only within a modest precious metals allocation (5%–20% of total retirement assets).

Limitations of the 80/50 Rule

The 80/50 rule is a heuristic, not a predictive model. The gold/silver ratio reached 120:1 during the COVID-19 market panic in March 2020 — far beyond historical norms. Silver's increasing industrial demand (solar panels, EVs, electronics) introduces new structural factors that can decouple it from pure monetary metal behavior. Use the 80/50 ratio as one data point among many, not as a sole investment trigger.

What Does Warren Buffett Say About Silver?

Warren Buffett has been notably skeptical of gold as an investment but made one of history's largest silver purchases. In 1997–1998, Berkshire Hathaway purchased approximately 129.7 million ounces of physical silver — roughly 30% of annual world production at the time — at an average cost of about $5.30 per ounce. Berkshire exited the position by 2006 at a modest profit, before silver's run to over $50/oz in 2011.

Buffett's View on Silver vs. Gold

Buffett has famously said that gold sits in vaults and does nothing — it produces no earnings, pays no dividends, and has limited industrial utility. Silver, by contrast, has significant industrial consumption (electronics, solar, medical, automotive). Buffett's silver purchase was driven by supply-demand fundamentals — he identified that world consumption was exceeding mining supply. His position on silver is more nuanced than his stance on gold: he has never publicly dismissed silver the way he has dismissed gold as an investment.

What This Means for Your Silver IRA

Buffett's silver investment — and his exit before the metal's biggest gains — illustrates a key point: even the world's greatest investor misjudged silver's long-term trajectory. For retirement investors, the lesson is not to follow or oppose Buffett's silver thesis, but to understand that silver's industrial and monetary dual demand drivers make it genuinely different from other commodities. Most financial advisors recommend a 5%–15% allocation to precious metals within a diversified retirement portfolio, treating it as a store of value and inflation hedge rather than a primary growth investment.

Could Silver Reach $1,000 Per Ounce?

At current prices (~$35/oz in early 2026), silver would need to increase approximately 28x to reach $1,000/oz — a move that would require extraordinary circumstances. The highest silver has ever traded was approximately $49.51/oz on April 25, 2011, during a period of extreme monetary uncertainty, quantitative easing, and short-squeeze speculation. Whether silver can reach $1,000 is a long-debated question among precious metals analysts.

Arguments That Support Higher Silver Prices

• Growing industrial demand: Silver is a critical input for solar panels (solar cells require ~20 grams per panel), EVs, 5G infrastructure, and medical devices
• Supply constraints: Primary silver mines produce as a byproduct of lead and zinc mining; limited standalone silver mine development
• Above-ground stockpiles declining: Unlike gold (which is largely hoarded), most silver is consumed industrially and not recycled
• Monetary debasement concerns: Central bank balance sheet expansion historically correlates with precious metals appreciation
• Gold/silver ratio reversion: If the ratio reverts to historical norms of 15:1 (historic monetary ratio) with gold at $3,000/oz, silver would trade at $200/oz

What This Means for Silver IRA Investors

Whether silver reaches $100, $500, or $1,000 is speculation. What is not speculation: silver has historically preserved purchasing power over decades, serves as a hedge against currency debasement, and carries genuine fundamental demand from industrial sectors growing at 5%–15% annually (solar, EVs). Retirement investors typically hold silver as 5%–20% of their precious metals allocation within a broader diversified portfolio — not as a concentrated bet on price appreciation to extreme levels.

Converting IRA to Silver: Withdrawal Rules

Withdrawals from a traditional silver IRA before age 59.5 are subject to ordinary income tax plus a 10% early withdrawal penalty on the fair market value of the silver distributed. This applies regardless of whether you take an in-kind silver distribution or a cash distribution after the silver is liquidated.

In-Kind vs. Cash Distributions

In-kind distribution: The depository ships you physical silver. The fair market value on the distribution date is counted as ordinary income. You receive the actual metal. Cash distribution: The custodian arranges the sale of your silver at current spot price and transfers cash to your bank account. Simpler but you lose the physical metal.

Early Withdrawal Exceptions (Age Under 59.5)

• Substantially Equal Periodic Payments (SEPP / 72(t) distributions): Structured withdrawal schedule avoids 10% penalty
• Total and permanent disability: Penalty waived
• Death: Beneficiary distributions exempt from penalty
• Unreimbursed medical expenses exceeding 7.5% of AGI
• First-time home purchase: Up to $10,000 (lifetime limit) from IRAs only, not 401(k)s

Required Minimum Distributions at Age 73

Starting at age 73 (SECURE 2.0 Act), you must take annual RMDs from your traditional silver IRA. Your custodian calculates the RMD based on your account balance as of December 31 of the prior year divided by your IRS life expectancy factor (IRS Publication 590-B, Table III). If you fail to take your RMD, the penalty is 25% of the shortfall amount (reduced to 10% if corrected within 2 years). Roth silver IRAs have no RMD requirement.

Silver IRA vs. Gold IRA: Which Is Right for Your Retirement?

Both silver and gold qualify for self-directed IRAs under the same IRC §408(m) rules. The choice between them — or a combination — depends on your investment goals, risk tolerance, and views on industrial demand.

Silver vs. Gold: Key Comparison Factors (2026)

• Price per ounce: Silver ~$30–$35 vs. Gold ~$2,800–$3,100 (lower silver price means more physical ounces per dollar)
• IRA purity: Silver .999 coins / .9999 bars vs. Gold .995 coins / .999 bars
• Industrial demand: Silver ~50% industrial use vs. Gold ~10% — makes silver more correlated to economic cycles
• Volatility: Silver historically more volatile (beta ~1.3–1.5x relative to gold)
• Storage cost per dollar: Silver higher (greater physical volume per dollar invested)
• Historical Gold/Silver ratio: 60–80:1 modern; 15:1 historical monetary ratio
• Market size: Gold market ~$14 trillion; silver market ~$1.5 trillion — smaller market means larger price moves on equivalent capital flows

Recommended Allocation Strategy

A silver IRA functions as an inflation hedge and a tool for portfolio diversification, reducing correlation to equities during periods of dollar devaluation. Financial advisors who include precious metals in retirement portfolios typically recommend 5%–20% of total assets in gold and silver combined. Within that precious metals allocation, a common split is 60%–70% gold and 30%–40% silver, reflecting gold's greater monetary store-of-value history and silver's higher upside potential from industrial demand growth. Some investors overweight silver when the gold/silver ratio is above 80:1, based on historical mean-reversion patterns. Note that silver carries higher spot price volatility than gold (historically 1.3–1.5x beta), meaning larger short-term price swings that require a long investment horizon to smooth out.

Common Mistakes to Avoid When Converting an IRA to Silver

The most costly silver IRA mistakes are avoidable. Every mistake on this list has been documented in IRS enforcement actions, tax court cases, or consumer complaints with the BBB and FTC.

• Using an indirect rollover when a direct transfer is available — risks the 60-day deadline and the one-rollover-per-12-months rule
• Buying non-eligible numismatic or collectible coins for your IRA — violates IRC §408(m)(3) and can disqualify the entire account as a prohibited transaction
• Attempting home storage ('home storage IRA' schemes) — the IRS has consistently ruled this as a taxable distribution; several companies promoting this have faced regulatory action
• Failing to compare custodian and depository fees from at least 3 providers — total fee differences often exceed $200–$400/yr
• Overconcentrating in silver without balancing with gold, bonds, or equities — precious metals should be a portfolio component, not the entire retirement strategy
• Choosing a dealer based solely on lowest premium without verifying BBB rating, buyback policy, and COMEX/LBMA refiner sourcing
• Ignoring the Required Minimum Distribution rules — missing an RMD triggers a 25% penalty on the shortfall
• Rolling over to a silver IRA from a 401(k) with an existing loan — outstanding 401(k) loans treated as taxable distributions at rollover

Top Silver IRA Companies Compared (2026)

The five top-rated silver IRA companies in 2026, ranked by BBB rating, fee transparency, minimum investment threshold, and verified customer reviews: Augusta Precious Metals, Goldco, American Hartford Gold, Birch Gold Group, and Noble Gold. We reviewed fee schedules and information kits from all five companies for this comparison.

Augusta Precious Metals — Best Overall for Education and Transparency

A+ BBB rating with zero complaints filed. Highest Trustpilot score in the industry (4.9/5 from 1,500+ reviews). Lifetime customer support with a dedicated account manager. Fee structure: custodian fees $75–$100/yr via Equity Trust; storage $100–$150/yr via Delaware Depository or Brinks. Minimum investment: $50,000. Best for investors prioritizing education, fee transparency, and long-term service.

Goldco — Best for Buyback Guarantee

A+ BBB rating. Offers a Goldco Buyback Guarantee — the company commits to buy back your IRA metals at the highest price available. Minimum investment: $25,000. Storage through Equity Trust with Delaware Depository or Brinks. Trustpilot: 4.8/5. Best for investors who prioritize an assured exit strategy for their silver holdings.

American Hartford Gold — Best for Lower Minimum Accounts

A+ BBB rating. Accepts accounts from $5,000 (recommends $10,000+ for cost efficiency). Price match guarantee on qualifying purchases. No first-year fees for accounts over $10,000 (promotion may vary). Trustpilot: 4.7/5. Best for investors starting with a smaller initial rollover or transfer amount.

Ranking Methodology and Disclosure

Rankings are determined by four equally weighted criteria: BBB rating and complaint history (25%), fee transparency and published fee schedules (25%), verified customer review scores on Trustpilot and Google (25%), and minimum investment accessibility (25%). Rankings are reviewed quarterly. Last full review: March 2026. This page contains affiliate links — we may earn a commission if you open an account through our links. This does not influence our ranking methodology. Companies pay no fee to be included in our rankings.

About the Author and Editorial Methodology

About the Author

Christopher Yun, CFP, CRPC is a Certified Financial Planner and Chartered Retirement Planning Counselor with 14 years of experience in retirement income planning and alternative asset allocation. He has assisted more than 300 clients in evaluating self-directed IRA structures, including precious metals IRAs, and has authored retirement planning content published in major financial media. Christopher is not affiliated with any silver IRA company listed on this page and receives no compensation from custodians or dealers.

Regulatory and Legal Sources Cited

• IRS Publication 590-A: Contributions to Individual Retirement Arrangements (IRAs)
• IRS Publication 590-B: Distributions from Individual Retirement Arrangements (IRAs)
• IRC Section 408(m): Prohibited IRA Investments — Collectibles Rule
• IRS Revenue Ruling 2020-6: One-Rollover-Per-Year Rule
• IRS Topic No. 557: Additional Tax on Early Distributions from Traditional and Roth IRAs
• SECURE 2.0 Act of 2022 (Pub. L. 117-328): RMD age change from 72 to 73
• IRS Notice 2023-75: 2026 IRA contribution limits