Choosing a self-directed IRA custodian is the first structural decision you make when opening a precious metals IRA. The custodian holds your gold, silver, platinum, and palladium in IRS-approved storage, processes your rollovers, files required IRS forms, and charges annual fees that compound over decades. This guide covers 15 SDIRA custodians that accept precious metals, with verified data on fees, charter type, assets under custody, and regulatory standing. Data verified from public sources as of May 2026. Verify directly with each provider before making any account decisions.
Under IRS Publication 590-A, IRA assets must be held by a qualified custodian. This guide compares 15 self-directed IRA custodians that accept gold, silver, platinum, and palladium, with verified data on setup fees, annual fees, assets under custody, charter type, and regulatory standing as of May 2026. Two custodian structures are valid: state-chartered trust companies and IRS-approved nonbank trustees under Treasury Regulation Section 1.408-2(e). FDIC insurance covers only uninvested cash, up to $250,000.
What Is an SDIRA Custodian?
Under IRS Publication 590-A, all IRA assets must be held by a qualified custodian: a bank, insured credit union, savings institution, or other entity approved by the IRS. Standard IRAs use banks and brokerages. Self-directed IRAs holding physical gold, silver, platinum, or palladium require a custodian that specifically supports those asset classes.
Precious metals IRAs add an operational layer. The custodian must arrange for storage at an IRS-approved depository. Per IRS Publication 590-B, you cannot take personal possession of IRA-owned precious metals without triggering a taxable distribution. The custodian also files Form 5498 each year (reporting fair market value) and Form 1099-R when a distribution occurs.
Two main structures exist for SDIRA precious metals custodians:
- State-chartered trust companies: regulated by the state banking authority where chartered. Equity Trust (South Dakota), STRATA Trust (Texas), and GoldStar Trust (Texas via Centennial Bank) fall into this category. Most operate in all 50 states.
- IRS-approved nonbank trustees: entities that obtained IRS approval under Treasury Regulation Section 1.408-2(e) to act as IRA trustees without being chartered as a bank. They appear on the IRS Approved Nonbank Trustees and Custodians list (updated April 2026).
Both types are valid under IRS rules. Neither provides FDIC insurance on precious metals; FDIC protection covers only uninvested cash within the account, up to $250,000.
How We Compiled This List
We reviewed 15 custodians that publicly state they accept precious metals in self-directed IRAs. The list drew on each company’s public website, the IRS nonbank trustee list (April 2026 version), BBB profiles, and independent consumer publications. No company paid to be included or excluded. For fee data, we used each company’s published fee schedule where available. Companies that do not publish fees are noted as “contact provider.”
1. Regulatory Charter
State trust company or IRS-approved nonbank trustee? Both are valid but carry different oversight layers.
2. Fee Transparency
Are setup and annual fees published? On a $100K account, hidden fees can cost hundreds per year.
3. Precious Metals Depth
Does the custodian have a dedicated precious metals product, or is it one asset class among many with no specialization?
4. Scale and Stability
Assets under custody and years in operation signal financial durability for accounts held 10-25 years.
5. BBB Profile
BBB data reflects complaint volume and responsiveness, relevant for a long-term account relationship.
6. Depository Partnerships
Which IRS-approved depositories does the custodian use? Segregated vs. commingled storage options matter.
Among Goldiew-reviewed gold IRA dealers, Augusta Precious Metals consistently leads on Money Magazine’s rankings (2022-2026), BBB A+ Zero Complaints, and salaried specialists →
Get Augusta’s free Gold IRA guide + company checklistMaster Comparison Table: 15 SDIRA Custodians for Precious Metals
The table summarizes verified data for each custodian. “Contact provider” means no fee schedule appeared on the company’s public website as of May 2026. All data should be verified directly with each provider before opening an account.
| Custodian | HQ State | In Business Since | Assets Under Custody | Charter / Regulator | Setup Fee | Annual Fee (base, 2026) | BBB |
|---|---|---|---|---|---|---|---|
| Equity Trust Company | OH | 1983 (SDIRA) | $72B+ | South Dakota trust company; IRS-approved | PDF fee schedule | PDF fee schedule | A+ |
| STRATA Trust Company | TX | 2008 | $10B+ | Texas trust company (Horizon Bank) | $0 online / $50 paper | $125 + $100-175 storage | Not stated |
| The Entrust Group | CA | 40+ years | Not stated publicly | IRS, SEC, CFTC, DOL regulated | $50 | $219-329 (<$50K); 0.17% over $50K; $2,299 max | A+ |
| GoldStar Trust Company | TX | 1989 | $4.5B | Texas trust company (Centennial Bank) | Contact provider | Contact provider | Not verified |
| Columbia Private Trust (formerly Pacific Premier Trust) | WA/CA | Not stated | $17B | Columbia Bank subsidiary | Contact provider | Contact provider | Not verified |
| Madison Trust Company | NJ | Not verified | Not stated publicly | NJ trust company | Contact provider | Contact provider | Not verified |
| Kingdom Trust Company | KY | Not verified | Not stated publicly | Kentucky trust company | Contact provider | Contact provider | Not verified |
| Forge Trust Company | CA | Not verified | Not stated publicly | California trust company | Contact provider | Contact provider | Not verified |
| Inspira Financial (formerly Quest Trust) | IL | Not verified | Not stated publicly | Illinois trust company | Contact provider | Contact provider | Not verified |
| Mainstar Trust | KS | Not verified | Not stated publicly | Kansas trust company | Contact provider | Contact provider | Not verified |
| Vantage IRA (Vantage Self-Directed) | AZ | Not verified | Not stated publicly | Arizona regulated | Contact provider | Contact provider | Not verified |
| Horizon Trust Company | NM | Not verified | Not stated publicly | New Mexico trust company | Contact provider | Contact provider | Not verified |
| Provident Trust Group | NV | Not verified | Not stated publicly | Nevada trust company | Contact provider | Contact provider | Not verified |
| Midland Trust | FL | Acquired by Equity Trust Company (2022). Accounts migrated to Equity Trust platform. No longer operating independently. | |||||
| New Direction Trust Company | AL | Not verified | Not stated publicly | Alabama trust company; IRS-listed | Contact provider | Contact provider | Not verified |
| Start with a Goldiew-reviewed dealer and your custodian will be pre-arranged: | Get Augusta free guide → | Get Birch Info Kit → | Get Noble guide → | ||||
Sources: company websites (accessed May 2026), IRS Publication 590-A, IRS nonbank trustee list (April 2026). Fees and company details change; verify directly with each provider.
Equity Trust Company
Equity Trust Company Since 1983 · $72B AUM · BBB A+
Equity Trust is the largest SDIRA custodian by assets under custody in the United States. Its predecessor company opened in 1974; IRS custodian approval came in 1983. As of March 31, 2026, the company reports $72 billion in assets under custody and administration across 359,000 accounts (source: trustetc.com, accessed May 2026). It operates in all 50 states with 500+ associates and processes more than 2.1 million transactions per year.
Equity Trust is chartered as a South Dakota trust company, placing it under South Dakota Division of Banking oversight. Its brokerage affiliate, ETC Brokerage Services, is a FINRA member. The company received Forbes Advisor’s Best Self-Directed IRA for Precious Metals recognition and Investopedia’s Best Self-Directed IRA Company designation from 2020 through 2025.
Fees are structured as an account establishment fee plus annual maintenance fees based on account value, published in a PDF fee schedule on the company website. The company emphasizes an “all-inclusive” structure with no hidden charges. Equity Trust acquired Midland IRA (Fort Myers, FL) in 2022 and migrated those accounts to its platform.
Consumer publications including Money and Investopedia widely report that Augusta Precious Metals uses Equity Trust as its primary custodian of record for gold IRA accounts. This relationship is not stated on Augusta’s public website but is widely documented in independent consumer guides as of 2026.
STRATA Trust Company
STRATA Trust Company Since 2008 · $10B+ AUM · Texas-Chartered
STRATA Trust launched in 2008 as Self Directed IRA Services, Inc. and operates as a Texas-chartered trust company backed by Horizon Bank (source: stratatrust.com, accessed May 2026). With $10B+ in assets under custody and 48,000+ investor accounts, STRATA positions itself as a specialized alternative-asset custodian with a dedicated precious metals IRA product.
STRATA’s fee structure for precious metals IRAs is among the most clearly published in this group. The online application carries no fee ($50 for paper). Annual account maintenance is $125. Storage fees are separate: $100/year for commingled storage, $175/year for segregated storage (gold, platinum, and palladium only). These figures come from STRATA’s published fee schedule at stratatrust.com/resource-center/strata-fees/, verified May 2026. Third-party depository transaction fees may apply in addition.
For investors who want straightforward annual fees without percentage-based scaling, STRATA’s flat fee model is one of the clearer options in the market. The bank-backed structure adds a layer of state regulatory oversight beyond the basic IRS-approved custodian standard.
The Entrust Group
The Entrust Group 40+ Years · 24,000+ Investors · BBB A+
The Entrust Group has operated for over 40 years, headquartered at 555 12th Street, Suite 900, Oakland, CA 94607 (source: theentrustgroup.com, accessed May 2026). It serves 24,000+ investors and is regulated by the IRS, SEC, CFTC, Department of Labor, and California and Tennessee state authorities. BBB accreditation: A+.
Fee transparency is a strength. Entrust publishes a complete fee schedule online. The $50 account establishment fee is straightforward. Annual recordkeeping fees depend on asset count and total value: $219/year for a single-asset account under $50K, $329/year for two or more assets under $50K. Above $50K, a base fee applies plus 0.17% of the balance exceeding $50K, with a hard annual cap of $2,299. Cash holdings are excluded from the percentage calculation.
Precious metals buy, sell, and exchange transactions carry no additional fee through Entrust. Third-party depository charges for storage and shipping may apply separately, per Entrust’s published schedule. For large accounts above $1 million, the $2,299/year cap means Entrust can be cost-competitive against percentage-based custodians.
GoldStar Trust Company
GoldStar Trust Company Since 1989 · $4.5B AUM · 60,000+ Customers
GoldStar Trust started in 1989 as Colonial Trust Company in Phoenix, Arizona. Happy State Bank acquired it in 2004 and renamed it GoldStar Trust Company. Centennial Bank (part of Home BancShares, Inc.) subsequently acquired Happy State Bank, making GoldStar a Centennial Bank subsidiary (source: goldstartrust.com, accessed May 2026). The company reports $4.5B in assets under custody and 60,000+ customers.
GoldStar is one of the longest-operating precious metals IRA custodians in this group. Its product supports gold, silver, platinum, and palladium bullion and coins meeting IRS purity requirements under IRC Section 408(m), plus Perth Mint Certificates. Annual maintenance and storage fees vary by account value and are set on an anniversary-date billing cycle; the company does not publish a standard fee schedule on its public website. Contact Investor Services at 800-486-6888 for current pricing.
Operating as a subsidiary of a publicly traded bank holding company (Home BancShares trades on the NYSE as HOMB) adds a regulatory oversight layer beyond the typical SDIRA custodian structure.
Columbia Private Trust (formerly Pacific Premier Trust)
Columbia Private Trust $17B AUM · Rebranded 2024-2025
Pacific Premier Trust was a prominent SDIRA custodian operating out of California. When Pacific Premier Bancorp merged with Columbia Banking System, the trust division rebranded as Columbia Private Trust in 2024-2025 (source: columbiaprivatetrust.com, accessed May 2026). The company reports $17 billion in assets under custody. Existing account holders were transitioned without service interruption. The new entity accepts self-directed IRA accounts including those holding precious metals. Fee schedules are available directly from the company; none were published on the public website at the time of this review.
Nine Additional Custodians: Brief Profiles
The following nine custodians are known to accept precious metals in self-directed IRAs. During our May 2026 review, their websites returned access errors or blocked automated requests, which prevented direct fee and data verification. All facts below are noted accordingly. Confirm current operational status, fees, and charter details directly with each company before opening an account.
Madison Trust Company
Madison Trust is a New Jersey-chartered trust company that accepts self-directed IRAs holding physical precious metals. It is noted in independent consumer comparisons for a flat-fee structure. Request a current fee schedule directly from the company. Website: madisontrust.com.
Kingdom Trust Company
Kingdom Trust Company is chartered in Kentucky and focuses on self-directed IRAs holding alternative assets including precious metals. It has historically served both individual investors and financial professionals. Website: kingdomtrust.com.
Forge Trust Company
Forge Trust Company is a California-based SDIRA custodian that accepts precious metals alongside real estate, private equity, and other alternative assets. Website: forgetrust.com.
Inspira Financial (formerly Quest Trust Company)
Quest Trust Company, originally based in Houston, Texas, rebranded as Inspira Financial in 2022-2023. The company continues to provide SDIRA custody including precious metals accounts. Website: inspirafinancial.com.
Mainstar Trust
Mainstar Trust is a Kansas-chartered trust company that accepts precious metals in self-directed IRA accounts. Independent sources describe it as a lower-cost option, though specific fee data was not available for direct verification. Contact the company for current pricing: mainstaraccount.com (confirm current domain).
Vantage IRA (Vantage Self-Directed Retirement Plans)
Vantage IRA operates out of Arizona and provides SDIRA services including precious metals IRA accounts. The entity has operated under different names in recent years; confirm current operational status and licensing directly. Website: vantageira.com (confirm current domain).
Horizon Trust Company
Horizon Trust Company is chartered in New Mexico and provides SDIRA custody services including physical precious metals. Website: horizontrust.com.
Provident Trust Group
Provident Trust Group is headquartered in Nevada and serves self-directed IRA clients holding alternative assets including precious metals. Website: providenttrust.com (confirm current domain).
New Direction Trust Company
New Direction Trust Company is an Alabama-based trust company that explicitly supports precious metals IRA accounts and appears on the IRS-maintained list of approved nonbank trustees and custodians. Website: ndtrust.com.
What the Comparison Table Does Not Show
The table captures publicly stated data. Four factors are not visible in any comparison table but have real impact on your account experience.
Rollover Processing Speed
The time from rollover initiation to funded precious metals account varies by custodian. Equity Trust, processing 2.1M+ transactions annually, has invested heavily in operational infrastructure. Smaller custodians may have slower processing times. Ask each custodian for its average rollover completion time, particularly for direct trustee-to-trustee rollovers from a 401(k). Per IRS Publication 590-A, direct rollovers carry no 60-day deadline; indirect rollovers do.
Dealer Compatibility
Most gold IRA dealers have established custodian relationships and walk customers through one or two preferred custodians. Augusta Precious Metals, for example, primarily works with Equity Trust for its gold IRA accounts, which streamlines the paperwork process for Augusta clients. Birch Gold Group and Noble Gold Investments work with IRS-approved custodians that their operations teams have established relationships with. If you choose a dealer first, your custodian options will be shaped by that relationship.
Fee Compounding Over 20 Years
On a $100,000 account, a $50/year difference in annual custodian fees equals $1,000 over 20 years before any compounding effect. On a $500,000 account, the Entrust Group’s 0.17% fee above $50K adds $765/year to its base fee, while STRATA’s flat $125/year remains $125. But STRATA’s $100-175 storage fee adds to its total. Run a 10-year all-in cost projection using each custodian’s published (or quoted) full fee schedule before selecting. Consult a licensed financial advisor and your tax advisor about your specific situation.
Depository Partnerships and Storage Options
SDIRA custodians do not store metals themselves. They partner with IRS-approved depositories. Key questions to ask any custodian: (1) Which depository or depositories do you work with? (2) What is the annual storage fee and is it included in your annual fee or billed separately? (3) Is segregated storage available and what does it cost? (4) What insurance coverage applies to stored metals?
How to Choose a Custodian for Your Situation
The right custodian depends on account size, your dealer relationship, fee sensitivity, and how important bank-backed stability is to you. These six scenarios cover the most common decision points.
$50,000+ Rollover: Prioritize Track Record and Scale
Equity Trust ($72B AUM, SDIRA custodian since 1983) and GoldStar Trust ($4.5B, since 1989) offer the longest track records specifically in precious metals custody. For large accounts, operational reliability over decades matters.
See Augusta’s zero-fees offer for qualifying $50K+ rollovers → Multi-year fee waiver for qualifying accounts · Salaried, non-commissioned specialists$10,000-$30,000 Entry Level: Flat Fees Matter Most
STRATA Trust’s $125/year maintenance plus $100 storage = $225/year total is a clear, predictable cost. The Entrust Group at $219/year for a single-asset account under $50K is comparable. Both are transparent in a category where many custodians require you to call for pricing.
Get Birch’s free Info Kit ($10K minimum) → Trusted by 40,000+ Americans since 2011 · BBB A+Texas Investor: In-State Storage Option
Noble Gold Investments operates its own Texas-based IDS depository. For investors who want metals stored in-state, Noble is the only Goldiew-reviewed partner with a dedicated Texas storage solution.
Get Noble’s free Gold and Silver guide → 16,000+ investors · $2.5B safeguarded · Texas DepositoryLarge Account ($500K+): Compare Annual Fee Caps
The Entrust Group caps annual fees at $2,299/year regardless of balance. On a $500,000 account, 0.17% above $50K = $765/year plus the base, still under the cap. Run the exact calculation against STRATA’s flat structure and any custodian your dealer recommends.
Bank-Backed Stability Preference
GoldStar Trust (Centennial Bank / Home BancShares), STRATA Trust (Horizon Bank), and Columbia Private Trust (Columbia Bank) all operate as bank subsidiaries. This adds state banking examination oversight beyond the IRS-approved nonbank trustee standard.
Fee Transparency as a Non-Negotiable Filter
Of the 15 custodians in this list, only STRATA Trust and The Entrust Group publish complete fee schedules for precious metals IRA accounts on their public websites. If a custodian will not disclose fees without a sales call, factor that into your evaluation.
Frequently Asked Questions
Can I choose my own SDIRA custodian, or does the gold IRA dealer select one for me?
You have the right to choose your own custodian. In practice, most gold IRA dealers have established custodian partnerships and walk you through account opening with one or two preferred providers as part of their standard process. You are not legally required to use the dealer’s recommended custodian, but switching to a different one adds paperwork and can slow your rollover. Ask any dealer upfront which custodians they work with and whether you can use an alternative if you prefer.
What IRS publications cover SDIRA custodian requirements?
IRS Publication 590-A covers the requirement that IRA assets must be held by a qualified custodian. IRS Publication 590-B covers distributions, including the rules on taking possession of IRA assets. The IRS Approved Nonbank Trustees and Custodians list (updated April 2026) identifies entities with IRS approval that are not banks. State-chartered trust companies do not appear on this list because they are approved through state banking authorities, not the IRS nonbank application process.
What fees should I expect for a gold IRA custodian?
From the two custodians with fully published fee schedules in this review: STRATA Trust charges $0 online setup, $125/year maintenance, and $100-175/year storage. The Entrust Group charges $50 setup and $219-329/year for accounts under $50K, scaling to a maximum of $2,299/year above $50K. Most other custodians require a direct inquiry for pricing. On a $100,000 precious metals IRA, all-in annual costs (custodian maintenance plus depository storage) typically fall in the $200-$500/year range across the industry, though individual quotes vary significantly. These fees are generally not tax-deductible inside a traditional IRA. Consult your tax advisor for your specific situation.
What is the difference between a state-chartered trust company and an IRS-approved nonbank trustee?
A state-chartered trust company (like Equity Trust, South Dakota; STRATA Trust, Texas) is organized under state trust law and regulated by the state banking authority. It receives IRS approval to serve as an IRA custodian through its state charter. An IRS-approved nonbank trustee is an entity that applied under Treasury Regulation 1.408-2(e) and received direct IRS approval without being a bank. Both categories are IRS-compliant for holding precious metals IRAs. The practical difference is the regulating authority: state banking regulators for trust companies, the IRS directly for approved nonbank trustees. FDIC insurance does not cover precious metals in either case; it applies only to uninvested cash, up to $250,000.
Can I store my gold IRA metals at home?
No. Per IRS Publication 590-B, taking personal possession of IRA-owned precious metals constitutes a taxable distribution and, for account holders under 59.5, triggers a 10% early withdrawal penalty. The IRS addressed home storage IRA promotions in Notice 2014-44, confirming that individual account holders cannot serve as their own IRA trustee or custodian. FINRA’s investor alert on self-directed IRAs specifically lists home storage gold IRA promotions as a fraud red flag.
Which metals are IRS-approved for a precious metals IRA?
Under IRC Section 408(m)(3): gold must meet 0.995 fineness (99.5% pure), silver 0.999 fineness, platinum 0.9995 fineness, and palladium 0.9995 fineness. There is a statutory exception for American Gold Eagle coins, which are approved despite being 91.67% gold (22 karat), per IRC 408(m)(3)(A)(i). Approved coins include American Gold Eagle, American Gold Buffalo, American Silver Eagle, American Platinum Eagle, and certain Canadian Maple Leaf, Austrian Philharmonic, and Australian Kangaroo/Nugget coins. Most collectible coins and pre-1933 gold coins do not qualify. Confirm that specific products meet IRS standards with your dealer and custodian before purchasing.
What happens to my account if a custodian is acquired or closes?
IRA assets are legally segregated from the custodian’s own assets. If a custodian closes or is acquired, your holdings are not part of the custodian’s estate. In most cases, you will be required or invited to transfer your account to another qualified custodian. The transfer generates paperwork but is not a taxable event if executed as a direct custodian-to-custodian transfer. Midland IRA’s 2022 acquisition by Equity Trust is a recent example: Midland account holders received notice and their accounts migrated to Equity Trust without triggering tax events. Selecting a custodian with strong financial backing (a bank subsidiary, large AUM) reduces the probability of a disruptive closure.
How does a direct rollover from a 401(k) to a gold IRA work?
A direct (trustee-to-trustee) rollover means your existing 401(k) plan sends funds directly to the new IRA custodian. You do not receive the funds personally. Per IRS Publication 590-A, direct rollovers carry no mandatory withholding and no 60-day redeposit deadline. By contrast, an indirect rollover (where the check is made payable to you) triggers 20% mandatory withholding; you must redeposit the full original amount within 60 days or the shortfall is treated as a taxable distribution. Your gold IRA dealer and the receiving custodian handle the paperwork; your primary action is authorizing the transfer from your current plan administrator. Consult your tax advisor before initiating any rollover to understand the tax treatment for your specific account types.
What is segregated vs. commingled storage for a gold IRA?
Segregated storage means your specific bars and coins are stored separately, identified by serial number or assay certificate to your account. You receive those same physical metals on distribution. Commingled (pooled) storage means your metals are stored with other clients’ holdings of the same type in a shared vault; on distribution, you receive equivalent metals by type and weight, not necessarily the identical bars or coins. Both are IRS-compliant. Segregated storage costs more: STRATA Trust’s published fee schedule shows $175/year segregated vs. $100/year commingled. For standard investment-grade bullion where the specific serial number is not important, the practical difference is minimal. For investors who want chain-of-custody certainty, segregated storage is the preference.
Does my custodian advise me on which metals to buy?
No. SDIRA custodians are directed custodians: they hold assets and execute transactions at your direction. They do not provide investment advice on which metals to purchase, whether precious metals suit your retirement strategy, or how to allocate your IRA. As the SEC’s self-directed IRA bulletin notes, account holders bear full responsibility for investment due diligence. For guidance on whether a precious metals IRA fits your retirement situation, consult a licensed financial advisor. We are not financial advisors; this guide is for informational comparison purposes only.
Sources and Methodology
This guide relied on direct review of each custodian’s public website (accessed May 2026), the IRS nonbank trustee list (April 2026 version), and publicly available fee schedules. No custodian paid for inclusion or exclusion. Companies whose websites blocked automated access are identified with a data limitation note; their profiles use general identifying information only. Fees and company details change frequently; verify all data with each provider before opening an account.
- IRS Publication 590-A: Contributions to Individual Retirement Arrangements
- IRS Publication 590-B: Distributions from Individual Retirement Arrangements
- IRS: Approved Nonbank Trustees and Custodians (April 2026)
- FINRA Investor Alert: Self-Directed IRAs , Five Red Flags
- SEC: Updated Investor Bulletin on Self-Directed IRAs
- Equity Trust Company , trustetc.com (accessed May 2026)
- STRATA Trust Company , stratatrust.com (accessed May 2026)
- The Entrust Group , theentrustgroup.com (accessed May 2026)
- GoldStar Trust Company , goldstartrust.com (accessed May 2026)
- Columbia Private Trust , columbiaprivatetrust.com (accessed May 2026)
- Midland Trust (Equity Trust) , midlandtrust.com (accessed May 2026)
- Money: Best Gold IRA Companies
Per-guide methodology: All fee data comes from published fee schedules on company websites or is noted as unavailable. AUM figures are sourced from company websites or press materials with access dates. No fee data was estimated or extrapolated. For the nine custodians where websites blocked access, company names, headquarter states, and charter types rely on general industry knowledge; this data should be confirmed with each company directly.
Data freshness: Facts, fees, BBB ratings, regulations, and company policies referenced in this guide were verified at the time of publication. These change; verify directly with the provider, IRS.gov, or regulatory agency before any purchase or filing decision.