This section covers the mechanics of moving existing retirement funds into a Gold IRA along with the federal tax framework that governs distributions and contributions. We address direct trustee-to-trustee rollovers and indirect 60-day rollovers, the one-rollover-per-12-months rule (Bobrow), and source-specific paths from 401(k), 403(b), 457(b), TSP, pensions, and annuities.
On the tax side, we cover Traditional versus Roth tax treatment, the SECURE Act 2.0 RMD rule changes (age 73 or 75 depending on birth year), prohibited transactions under IRC 4975, the 28 percent collectibles rate misconception that does NOT apply inside an IRA, and beneficiary rules for inherited Gold IRAs.
All citations trace to IRS publications 590-A and 590-B, the Internal Revenue Code, Treasury Regulations, and landmark Tax Court cases including McNulty v. Commissioner. We do not provide individualized tax advice and recommend consulting a CPA or tax attorney for situations involving substantial assets, complex beneficiary structures, or interaction with state-level tax planning.
Use these guides to understand the mechanics before contacting a Gold IRA provider so you arrive informed and able to evaluate the path most efficient for your specific tax bracket and time horizon.