⚗ Gold IRA📋 IRC §408(m)(3)⚖ Taxpayer Relief Act of 1997🏛 McNulty v. Commissioner (2021)

IRS Rules for Gold IRA Investments

99.5% minimum fineness · IRS-approved depositories · No home storage · 6 approved coins · IRC Section 408(m)(3) (precious metals eligibility)

Governing StatuteIRC Section 408(m)(3) — Precious Metals in IRAs, enacted by the Taxpayer Relief Act of 1997 (Public Law 105-34) — Taxpayer Relief Act of 1997 — the statute that first authorized physical precious metals in IRA accounts. Prior to 1997, IRAs could not hold any physical commodities.

99.5%Min. Fineness

SDIRAAccount Required

6Approved Coins

DepositoryStorage

28%Outside-IRA Rate

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Home Storage Is a Prohibited Transaction — Not a Gray AreaFull IRA disqualification. The entire fair market value of the IRA becomes ordinary income in the year of storage. For a $200,000 Gold IRA, this means $200,000 in taxable income in one year, plus potentially a $20,000 early withdrawal penalty for those under 59½.

1Governing Statute — The Legal Foundation

IRC Section 408(m)(3) — Precious Metals in IRAs, enacted by the Taxpayer Relief Act of 1997 (Public Law 105-34)

IRC Section 408(m)(3)(B) permits gold coins minted by the United States, and gold, silver, platinum, or palladium bullion of a fineness equal to or exceeding the minimum fineness required for a metals contract on a national commodities exchange.

Taxpayer Relief Act of 1997 — the statute that first authorized physical precious metals in IRA accounts. Prior to 1997, IRAs could not hold any physical commodities.

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IRS Publication CoverageIRS Publication 590-B addresses precious metals storage requirements. The IRS has issued enforcement guidance on home storage schemes via Announcement 2023-10 and has upheld disqualification of home-storage arrangements in Tax Court.

Statutory References

Primary Statute: IRC Section 408(m)(3) (precious metals eligibility)
Storage: IRC Section 408(a) (IRA structure and storage)
Prohibited Tx: IRC Section 4975 (prohibited transactions)
Collectibles: IRC Section 408(m)(1) (collectibles prohibition)
Form Reporting: Form 1099-R (Code G for direct rollover into SDIRA); Form 5498 (confirms rollover receipt at SDIRA custodian)
Notice 2026-13: SECURE 2.0 Safe Harbor (Jan 2026) — penalty exception framework

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Regulatory Authority

The McNulty v. Commissioner decision (2021) is the most important recent IRS enforcement precedent for Gold IRA investors. The Tax Court unanimously held that an account holder who created an LLC owned by her IRA, purchased gold coins with IRA funds, and stored those coins in a home safe was in constructive receipt of …

📘 IRC Section 408(m)(3) (Taxpayer Relief Act of 1997) — gold fineness and coin eligibility
📘 IRS Publication 590-B (Distributions from IRAs) — prohibited transactions and storage requirements
🏛 McNulty v. Commissioner, 157 T.C. No. 10 (2021) — home storage Gold IRA disqualification
📋 IRS Announcement 2023-10 — reiteration of home storage prohibition
📋 IRS Notice 2026-13 (Jan 2026)

🔍 Compliance Note

2IRS Fineness Standard — Gold

IRC Section 408(m)(3)(B) sets the minimum fineness for gold at 99.5% (0.995 as a decimal, measured per troy ounce).

IRC Section 408(m)(3)(B) — gold bullion fineness threshold

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American Gold Eagle — Statutory ExceptionThe American Gold Eagle is the only gold coin explicitly exempt from the 99.5% fineness standard by statute. American Gold Eagles are 22-karat (91.67% gold), yet are explicitly permitted under IRC Section 408(m)(3)(A)(i), which refers directly to 'a gold coin described in paragraph (7), (8), (9), or (10) of section 5112(a) of title 31.' The Eagle's statutory inclusion overrides the general fineness rule.

All Four IRS-Approved Metals — Fineness Comparison

Metal	IRS Min. Fineness	Statutory Exception	IRC Authority
Gold ◀ This Page	99.5%	American Gold Eagle (91.67%) — statutory exception	§408(m)(3)(B)
Silver	99.9%	None — all approved silver must meet 99.9%	§408(m)(3)(B)
Platinum	99.95%	None — strictest standard	§408(m)(3)(B)
Palladium	99.95%	None — strictest standard	§408(m)(3)(B)

3IRS-Approved Gold Coins

Six gold coins are broadly accepted by major SDIRA custodians as IRA-eligible. All are sovereign-mint coins from governments with established numismatic markets. The American Gold Eagle is the only exception to the 99.5% fineness rule — all others are 24-karat (.9999).

Coin	Fineness	Mint	Sizes	IRS Authority	Note
American Gold Eagle	22-karat (91.67%)	United States Mint	1 oz, 1/2 oz, 1/4 oz, 1/10 oz	IRC Section 408(m)(3)(A)(i) via 31 U.S.C. § 5112(a)(7)–(10)	Only IRS-eligible 22-karat gold coin. Statutory exception to the 99.5% rule.
American Gold Buffalo	24-karat (99.99%)	United States Mint	1 oz	Meets IRC Section 408(m)(3)(B) fineness standard	First 24-karat gold coin minted by the U.S. Mint. Introduced 2006.
Canadian Gold Maple Leaf	24-karat (99.99%)	Royal Canadian Mint	1 oz, 1/2 oz, 1/4 oz, 1/10 oz, 1/20 oz	Meets IRC Section 408(m)(3)(B) fineness standard	Consistently high purity (.9999); widely accepted by SDIRA custodians.
Austrian Gold Philharmonic	24-karat (99.99%)	Austrian Mint (Münze Österreich)	1 oz, 1/2 oz, 1/4 oz, 1/10 oz	Meets IRC Section 408(m)(3)(B) fineness standard	World's best-selling gold coin by volume in multiple years.
Australian Gold Kangaroo (Nugget)	24-karat (99.99%)	Perth Mint	1 oz, 1/2 oz, 1/4 oz, 1/10 oz, 2 oz, 10 oz, 1 kg	Meets IRC Section 408(m)(3)(B) fineness standard	Design changes annually; Perth Mint is LBMA-approved.
British Gold Britannia (post-2013)	24-karat (99.99%)	The Royal Mint (United Kingdom)	1 oz	Meets IRC Section 408(m)(3)(B) fineness standard	Pre-2013 Britannias were 22-karat (.9167) — below the 99.5% threshold. Only post-2013 24-karat versions are IRA-eligible.

4IRS-Approved Gold Bars

Minimum fineness: 99.5% (0.995)

Must be produced by an LBMA (London Bullion Market Association) Good Delivery-approved refiner or a COMEX/NYMEX-approved assayer

Approved Bar Sizes

📦 1 gram

📦 5 gram

📦 10 gram

📦 1 oz

📦 50 gram

📦 100 gram

📦 10 oz

📦 1 kilo (32.15 oz)

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Kilo Bar Cost EfficiencyKilo bars (32.15 oz) offer the lowest per-ounce premium over spot price of any bar size — typically $10–$30/oz over spot versus $50–$150/oz for fractional coins. For large IRA positions, kilo bars maximize metal content per dollar invested.

LBMA / LPPM Approved Refiners

✅ PAMP Suisse (Switzerland)

✅ Valcambi (Switzerland)

✅ Credit Suisse (Switzerland)

✅ Johnson Matthey (UK)

✅ Metalor (Switzerland)

✅ Royal Canadian Mint (Canada)

✅ Perth Mint (Australia)

✅ Argor-Heraeus (Switzerland)

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Documentation RequiredEach bar must be accompanied by an assay certificate or manufacturer's documentation confirming weight and fineness. The depository will inspect and verify upon receipt.

5Explicitly Prohibited Gold Products

The following products are commonly sold at coin and bullion dealers but are not IRS-eligible for Gold IRAs. Purchasing any of these creates prohibited transaction risk or triggers full IRA disqualification:

🚫 South African Krugerrand

Why ineligible: 22-karat (91.67% gold) — below the 99.5% fineness threshold. The Krugerrand has no statutory exception equivalent to the American Gold Eagle.

Common mistake: The world's most widely recognized gold coin. Many investors assume it is IRA-eligible because of its ubiquity. It is not — and no major SDIRA custodian should accept it.

⚖ Fails IRC Section 408(m)(3)(B) fineness requirement; lacks explicit statutory inclusion under IRC Section 408(m)(3)(A)

🚫 British Gold Sovereign

Why ineligible: 22-karat (.917 fineness) — below the 99.5% threshold. No statutory exception.

Common mistake: Popular European gold coin widely available at coin dealers. Not IRA-eligible despite high liquidity.

⚖ Fails IRC Section 408(m)(3)(B)

🚫 Mexican Gold Peso coins (50 Peso, 20 Peso, etc.)

Why ineligible: Typically 90% gold (.900 fineness) — well below the 99.5% threshold.

Common mistake: Often sold alongside IRA-eligible coins at dealer showrooms without clear disclosure of ineligibility.

⚖ Fails IRC Section 408(m)(3)(B)

🚫 Numismatic / Collectible Gold Coins

Why ineligible: IRC Section 408(m)(1) explicitly prohibits 'collectibles' in IRAs. Numismatic coins derive value from rarity and collector demand rather than metal content — making them collectibles regardless of their gold content.

Common mistake: A common predatory practice: dealers sell overpriced numismatic coins into Gold IRAs, claiming they are 'IRA-eligible bullion.' The IRS treats numismatic coins as prohibited collectibles. The entire IRA may be disqualified.

⚖ IRC Section 408(m)(1) — collectibles prohibition; Rev. Rul. 86-142

🚫 Home-stored Gold (any form)

Why ineligible: IRS requires storage at an approved bank, credit union, or depository under IRC Section 408(a). Personal possession of IRA-owned gold — regardless of the storage arrangement's marketing — constitutes a deemed distribution of the full account balance.

Common mistake: The 'Home Storage Gold IRA' — marketed extensively online — is not a legitimate IRS structure. The IRS has disqualified these arrangements in multiple Tax Court cases including McNulty v. Commissioner (157 T.C. 10, 2021).

⚖ IRC Section 408(a); IRC Section 4975 (prohibited transactions); McNulty v. Commissioner (2021)

🚫 Gold ETFs and Gold Mining Stocks

Why ineligible: Not prohibited — but cannot be held in a Gold IRA. They are securities, not physical metals. Gold ETFs and mining stocks can be held in a standard traditional or Roth IRA at any brokerage. They do not require a self-directed IRA or precious metals custodian.

Common mistake: Confusion between 'exposure to gold prices' (achievable via ETFs in a standard IRA) and 'ownership of physical gold' (requires a Gold IRA / SDIRA). The tax treatment is different — ETFs held in a standard IRA are taxed as ordinary income on distribution; physical gold in a Gold IRA is also ordinary income, but outside an IRA, physical gold is taxed at the 28% collectibles capital gains rate.

⚖ Not a legal prohibition — a structural distinction

6IRS Storage & Custody Requirements

All IRA-owned gold must be stored at an IRS-approved depository — not at the account holder's home, not in a personal safe deposit box, and not with the dealer who sold it.

Segregated Storage ✅ Recommended

$150–$300/year/year

Your specific coins and bars are stored separately, individually identified and labeled as yours. You receive a warehouse receipt listing your exact holdings.

Advantage: You always receive your exact coins and bars back on distribution — important for numismatic value and chain of custody documentation.

Commingled Storage

$75–$150/year/year

Your metals are pooled with other investors' holdings of the same type. You own a fractional interest in a pooled lot.

Note: You may receive different (but equivalent) bars or coins than you deposited on distribution.

IRS-Approved Depositories (Representative List)

🏛 Delaware Depository Service Company (DDSC) — Wilmington, Delaware

🏛 Brinks Global Services — multiple U.S. locations

🏛 International Depository Services (IDS) — Delaware and Texas locations

🏛 CNT Depository — Bridgewater, Massachusetts

🏛 A-M Global Logistics (formerly Citadel Global Depository Services)

🏛 Equity Trust Company Depository — South Dakota

7Home Storage Prohibition — Tax Court Precedent

The IRS has consistently held that physical possession of IRA assets by the account holder — or by any entity controlled by the account holder — constitutes a distribution. There is no IRS-approved 'home storage Gold IRA.'

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Tax Court Ruling — McNulty v. Commissioner, 157 T.C. No. 10 (2021)McNulty v. Commissioner, 157 T.C. No. 10 (2021). The Tax Court upheld the IRS's determination that physical gold coins stored at the taxpayer's home, purportedly owned by an LLC controlled by the taxpayer's IRA, constituted a taxable distribution of the IRA's entire balance in the year the coins were moved to home storage. The taxpayer owed income tax on the full IRA balance plus the 10% early withdrawal penalty.

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IRS AnnouncementIRS Announcement 2023-10 reiterated that home storage arrangements for IRA precious metals do not comply with IRC Section 408(a).

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Red Flag — "Home Storage Gold IRA" PromotersAny Gold IRA promoter who claims a 'home storage' or 'checkbook IRA stored at home' arrangement is IRS-compliant is providing materially false information. The account holder faces full IRA disqualification — immediate taxation of the entire account balance plus potential 10% penalty.

Home Storage Consequence

Tax Consequence: Full IRA disqualification. The entire fair market value of the IRA becomes ordinary income in the year of storage. For a $200,000 Gold IRA, this means $200,000 in taxable income in one year, plus potentially a $20,000 early withdrawal penalty for those under 59½.
IRC Authority: IRC §408(a) — IRA structure; IRC §4975 — prohibited transactions
Tax Court: McNulty v. Commissioner (2021) — definitive precedent
IRS Guidance: IRS Announcement 2023-10 — home storage non-compliance reiteration

8Tax Treatment — IRA vs. Outside IRA

Ordinary income tax at the account holder's marginal rate. All distributions from a traditional Gold IRA are taxed as ordinary income — not at the 28% collectibles capital gains rate that applies to physical gold held outside an IRA.

Tax Rate Comparison — Inside vs. Outside IRA

Inside Traditional IRA: Distributions taxed as ordinary income (up to 37% federal). No capital gains treatment.
Outside IRA (personal): Physical gold held personally for more than 1 year is taxed at the collectibles capital gains rate — maximum 28% federal. For investors in the 22% or 24% income tax bracket, holding gold outside an IRA may actually produce a lower tax rate on gains than holding it inside a traditional IRA.
Net Implication: The traditional IRA's tax deferral benefit must be weighed against the elimination of the preferential 28% collectibles rate. For high-income investors in the 32–37% bracket, the deferral benefit dominates. For investors in the 22–24% bracket, the comparison is less clear-cut.
Roth Solution: A Roth Gold IRA eliminates this tension entirely — qualified distributions are completely tax-free, outperforming both the ordinary income rate and the 28% collectibles rate.

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RMD Risk — Age 73+Traditional Gold IRAs are subject to RMDs beginning at age 73. RMDs from illiquid Gold IRAs require either: (1) selling sufficient metal for cash to satisfy the RMD; or (2) taking an in-kind distribution of physical metal (which triggers a taxable event at the metal's fair market value on the distribution date). Maintain a cash buffer inside the Gold IRA to cover RMDs without forced metal sales at disadvantageous prices.

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Rollover Tax TreatmentRolling a pre-tax qualified plan (401k, 403b, TSP) to a traditional Gold IRA is non-taxable — identical to rolling to any traditional SDIRA. The metal is simply the asset held within the pre-tax IRA structure. Rolling to a Roth Gold IRA triggers a taxable conversion.

💡 Expert Insight

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Tax Authority

Physical precious metals held outside an IRA are taxed at the 28% collectibles capital gains rate (IRC §1(h)(4)). Inside a traditional IRA, all distributions are ordinary income — potentially at rates up to 37%.

9Gold IRA Fee Structure

Total estimated annual cost: $225–$600/year for a standard Gold IRA (custodian + storage), exclusive of dealer premium on initial purchase

Fee Type	Typical Range	Notes
Custodian Setup	$50–$150 one-time	One-time; negotiate with multiple custodians
Custodian Annual	$75–$300/year (flat fee typical; some asset-based)	Flat fee preferred over asset-based
Storage — Segregated	$150–$300/year	Recommended — your specific metal, labeled
Storage — Commingled	$75–$150/year	Lower cost; pooled with other investors
Dealer Premium (Eagle 1oz)	$50–$150/oz over spot (3–6%)	Compare to live spot at kitco.com
Dealer Premium (Kilo Bar)	$10–$30/oz over spot (0.5–1.5%)	Best per-oz value for large positions
Predatory Premium	$200–$600+/oz over spot — seen with numismatic upsells and non-competitive dealers	Walk away — numismatic upsell territory
Est. Annual Total	$225–$600/year for a standard Gold IRA (custodian + storage), exclusive of dealer premium on initial purchase

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Break-Even AnalysisFor a $50,000 Gold IRA paying $400/year in fees, the fee drag is 0.8% annually. Gold must appreciate more than 0.8%/year net of fees to outperform a fee-free traditional IRA holding gold ETFs (like GLD or IAU with expense ratios of 0.40%).

Dealer Due Diligence — Required Before Any Purchase

Spot Price: Always compare the dealer's quoted price to the live spot price at kitco.com before authorizing any purchase. The spread between the dealer's price and spot is your premium. Competitive premiums for IRA-eligible gold coins: 2–6% over spot for 1-oz coins, under 2% for bars.
LBMA Verify: Verify that any gold bar is produced by an LBMA Good Delivery accredited refiner. The full list of approved refiners is published at lbma.org.uk/good-delivery/gold-and-silver-list.
Independence: The custodian must be independent from the dealer. When a single company acts as both custodian and dealer, there is a direct financial incentive to charge higher metal prices — the company profits on both the custody fees and the metal markup.
Numismatic Risk: The most common predatory practice: a dealer initially offers IRA-eligible bullion at a competitive price, then calls back claiming the bullion is unavailable and offering 'rare,' 'semi-numismatic,' or 'MS70-graded' coins at 2–5x spot price. These coins carry enormous premiums that benefit the dealer — not the investor. Refuse any numismatic or graded coin substitution for a Gold IRA.

10Investment Context — Gold IRA Market Role

Gold IRAs are the most heavily marketed retirement product in the conservative media ecosystem — and the one most likely to expose retirement savers to undisclosed conflicts of interest, excessive premiums, and outright prohibited transaction risk. The IRS framework for Gold IRAs is actually quite simple: 99.5% pure gold (with one exception), stored at an approved depository, held in a properly structured SDIRA. The complexity is not legal — it is commercial. The Gold IRA dealer industry generates billions of dollars annually in metal premiums and fees that are paid by retirement savers who often believe they are getting a 'fair deal' from a company they saw advertised by a trusted media personality. This page provides the IRS compliance baseline that allows an investor to evaluate any Gold IRA offer objectively.

Gold's primary portfolio role is as a store of value, inflation hedge, and safe-haven asset during equity market stress. The World Gold Council's research shows gold has had a negative or near-zero correlation with the S&P 500 during major equity drawdowns (2000–2002, 2008–2009, 2020), making it a genuine portfolio diversifier.

Gold's annualized volatility is approximately 15–17% — lower than individual equities but higher than U.S. Treasuries. Intra-year drawdowns of 20–30% are not unusual (2011–2015 saw a 45% peak-to-trough decline from the 2011 high of ~$1,900/oz to the 2015 low of ~$1,050/oz).

Gold IRA marketing is overwhelmingly targeted at the 60–75 conservative demographic through radio, podcast, and cable television advertising featuring trusted personalities. The psychological triggers are real: inflation, currency debasement, government debt, and distrust of financial institutions are legitimate concerns that gold historically addresses. The problem is not the investment thesis — it is the commercial structure. A retiree who wants genuine gold exposure in their retirement portfolio can achieve it far more cost-efficiently through gold ETFs (GLD, IAU, GLDM) in a standard IRA at Fidelity or Vanguard, with expense ratios of 0.10–0.40% and no storage fees, no dealer premiums, and no SDIRA custodian fees. The Gold IRA structure is specifically for investors who want to own physical metal — not just price exposure — and are willing to pay the additional cost for that distinction.

Gold Demand Drivers

📈 Central bank purchasing (China, India, Russia have been net buyers for 15+ consecutive years)

📈 Jewelry demand (India and China account for ~50% of global jewelry demand)

📈 Investment demand (ETFs, coins, bars — tracked monthly by World Gold Council)

📈 Industrial use (~10% of demand — electronics, dentistry, aerospace)

📈 U.S. dollar weakness (gold has historically appreciated during periods of dollar weakness)

🔍 Expert Insight

The single most important metric when evaluating a Gold IRA purchase is the premium over spot price. Spot gold trades on COMEX and can be tracked in real-time at kitco.com. A 1-oz American Gold Eagle should carry a premium of $50–$150 over spot in a competitive market. A 1-kilo bar should carry a premium of $10–$30 over spot. Any Gold IRA dealer who cannot clearly state their premium over spot — or who quotes a price without reference to spot — is not operating transparently. On a $100,000 gold purchase, the difference between a 3% premium and a 10% premium is $7,000 that goes directly to the dealer on day one and is immediately unrealized loss for the investor.

11Common Gold IRA Compliance Mistakes

Purchasing non-IRS-eligible gold coins — especially the South African Krugerrand

The Krugerrand is 22-karat (.9167 fineness) and has no statutory IRA exemption. It is the world's most produced gold coin and is widely available at coin dealers alongside IRA-eligible coins — without clear disclosure of its ineligibility. A SDIRA custodian who accepts a Krugerrand purchase has made an administrative error. If the custodian's records reflect an ineligible asset and it goes uncorrected, the account faces disqualification risk at examination. Always verify each specific coin or bar against the approved list before authorizing purchase.

Storing Gold IRA metals at home or through a 'checkbook LLC' arrangement

McNulty v. Commissioner (2021) is unambiguous: gold coins stored at the taxpayer's home — even through an LLC structure technically owned by the IRA — constitute a taxable distribution of the entire IRA balance. The Tax Court rejected every procedural argument in favor of home storage. No appellate court has reversed this holding. Any company marketing a 'home storage Gold IRA' is selling a structure that has been definitively ruled non-compliant by the Tax Court. The potential tax liability is the entire IRA balance plus penalties and interest.

Paying a dealer premium significantly above spot price without comparison shopping

Gold IRA dealer premiums vary from approximately 2% over spot (competitive) to 15%+ over spot (predatory). On a $150,000 gold purchase, the difference between a 3% and a 10% premium is $10,500 paid to the dealer on day one — an immediate unrealized loss of $10,500 before any market movement. The spot price is publicly available at kitco.com in real-time. Any dealer who refuses to disclose their premium over spot is not providing fair market pricing.

12Frequently Asked Questions

What gold coins are approved for a Gold IRA?

The IRS requires gold coins to meet a 99.5% fineness standard under IRC Section 408(m)(3)(B), with one exception: the American Gold Eagle (22-karat, .9167 fineness) is explicitly permitted by statute. Other approved coins include: American Gold Buffalo (24-karat), Canadian Gold Maple Leaf (24-karat), Austrian Gold Philharmonic (24-karat), Australian Gold Kangaroo (24-karat), and British Gold Britannia post-2013 (24-karat). The South African Krugerrand is NOT IRA-eligible despite being the world's most popular gold coin.

Can I store Gold IRA metals at home?

No. The IRS requires all IRA-owned precious metals to be stored at an IRS-approved bank, credit union, or depository. Home storage — regardless of any LLC or trust structure marketed as compliant — is a prohibited transaction. The Tax Court ruled in McNulty v. Commissioner (2021) that home-stored IRA gold constitutes a taxable distribution of the entire IRA balance. The consequence is immediate taxation of the full account value plus potential penalties.

What is the difference between a Gold IRA and buying gold ETFs in a regular IRA?

A Gold IRA holds physical gold coins and bars in an IRS-approved depository through a self-directed IRA custodian. Gold ETFs (such as GLD, IAU, or GLDM) are securities that track gold prices and can be held in any standard traditional or Roth IRA at any brokerage. Gold ETFs have expense ratios of 0.10–0.40% annually and no storage fees. A Gold IRA typically costs $225–$600/year in custodian and storage fees, plus an initial dealer premium of 2–6% on the metal purchase. The Gold IRA structure is for investors who want direct physical metal ownership. For price exposure only, gold ETFs in a standard IRA are more cost-efficient.

What is the IRS storage requirement for a Gold IRA?

All IRA-owned gold must be stored at an IRS-approved depository — not at the account holder's home, not in a personal safe deposit box, and not with the dealer who sold it. The IRS has consistently held that physical possession of IRA assets by the account holder — or by any entity controlled by the account holder — constitutes a distribution. There is no IRS-approved 'home storage Gold IRA.'

What is the tax treatment of a Gold IRA distribution?

Related Gold IRA Guides

IRS RulesSilver IRA→IRS RulesPlatinum IRA→IRS RulesPalladium IRA→Rollover Guide401(k) → Gold IRA→Rollover GuideTraditional IRA → Gold→