Retirement tax specialist with 14 years of experience advising clients on self-directed IRA structures, precious metals compliance, and IRC Section 408 regulations. Content on this site is informational only and does not constitute tax or legal advice. Consult a qualified CPA or tax attorney before making IRA decisions.
Last reviewed: March 2026 • Fact-checked against: IRC §408(m), IRS Pub 590-A/B, McNulty v. Commissioner (2021)