The London Bullion Market Association’s Good Delivery List is the global wholesale standard for gold bar quality. For Gold IRA investors, it carries a specific legal weight: the Internal Revenue Code explicitly names LBMA accreditation as one of the pathways that qualifies a gold bar for inclusion in a self-directed precious metals IRA. Understanding what the standard requires, which refiners hold accreditation, and how those bars connect to IRS rules helps you verify that any physical gold under consideration actually qualifies before your custodian accepts it.
Quick Answer
LBMA Good Delivery gold bars are IRA-eligible when they carry a fineness of .9950 or higher and are produced by an LBMA-accredited refiner. IRC Section 408(m)(3)(B) explicitly lists LBMA accreditation as a qualifying credential. The 400-troy-ounce wholesale “good delivery” bar used in interbank trading is impractical for most IRAs; what investors actually hold are smaller 1-ounce, 10-ounce, or 100-gram bars manufactured by those same LBMA-accredited refiners at the same purity standards.
The London Bullion Market Association Good Delivery List is the global wholesale standard for gold bar quality. IRC Section 408(m)(3)(B) names LBMA accreditation as one credential that qualifies a gold bar for a self-directed IRA. The 400 troy ounce wholesale bar used in interbank trading is impractical for retail accounts. Investors hold smaller 1 ounce, 10 ounce, or 100 gram bars produced by the same LBMA-accredited refiners at the same .9950 minimum fineness.
On This Page
- What Is the LBMA Good Delivery List?
- The IRS Code and LBMA Accreditation
- Refiner Accreditation Requirements
- Fineness and Weight Standards
- Leading LBMA-Accredited Refiners
- LBMA Bars vs. Other IRA-Eligible Gold
- How to Verify a Bar’s IRA Eligibility
- Choosing a Gold IRA Company
- Frequently Asked Questions
- Sources and Methodology
What Is the LBMA Good Delivery List?
The London Bullion Market Association (LBMA) is the international trade association for the over-the-counter gold and silver market, headquartered in London and founded in 1987. It sets the standards that govern gold trading between central banks, commercial banks, refiners, and institutional market makers. The LBMA Good Delivery List is the roster of refiners whose gold bars are acceptable for settlement in that wholesale market, and it functions as the global quality benchmark for investment-grade gold.
A bar bearing the mark of an LBMA-accredited refiner signals something specific: the refiner has demonstrated consistent production at .9950 fineness or higher, submitted its bars to independent assay testing, and maintained its standing through ongoing re-evaluation. That quality assurance is precisely why Congress included LBMA accreditation in the list of qualifying credentials when writing the precious metals IRA rules.
The list is public and freely searchable on the LBMA’s official website. As of 2025, it includes over 60 gold refiners across 30-plus countries. The list distinguishes between “active” accredited refiners (currently producing and supplying the market) and “former” refiners whose accreditation has lapsed or been suspended. For IRA purposes, only active status counts.
What a “Good Delivery” Bar Actually Means
In wholesale market terms, a Good Delivery gold bar is a specific physical format. It weighs between 350 and 430 troy ounces, with 400 troy ounces (roughly 12.4 kilograms) being the standard delivery unit. At 2025 gold prices, a single bar holds approximately $1.2 million worth of metal. Bars are trapezoidal in shape, wider at the base, cast rather than minted, and stamped with the refiner’s assay mark, serial number, fineness, and year of manufacture.
These wholesale bars are held by central banks, traded OTC between institutions, and serve as the settlement unit for large bullion transactions. They are not what most Gold IRA investors hold. The relevant connection for IRA investors is this: the refiners who produce those 400-ounce bars also manufacture the smaller 1-ounce, 10-ounce, 100-gram, and 1-kilogram bars that are practical for individual retirement accounts. Because those smaller bars come from accredited facilities using the same standards, they carry the same trust signal and meet the same IRS criteria.
The IRS Code and LBMA Accreditation
IRC Section 408(m) governs which precious metals qualify for inclusion in a self-directed IRA. Paragraph (m)(1) establishes the general rule that collectibles are prohibited as IRA investments. Paragraph (m)(3) then creates a specific exception for bullion products.
Under IRC 408(m)(3)(B), gold, silver, platinum, and palladium bars are IRA-eligible if they are “produced by a refiner, assayer, or manufacturer accredited or certified by NYMEX, COMEX, NYSE/Liffe, LME, LBMA, LPPM, TOCOM, ISO 9000, or a national government mint and meeting minimum fineness requirements.” LBMA is named explicitly in the statute.
The full text of the precious metals carve-out appears in the Internal Revenue Code at Section 408(m)(3), and the practical guidance is in IRS Publication 590-B (Distributions from Individual Retirement Arrangements). The Congressional Bullion Coin Act at 31 U.S.C. 5112 covers American Eagle coins under a separate statutory exception.
LBMA accreditation is therefore not only a wholesale market quality signal but a direct IRS qualifier. A bar from an LBMA-accredited refiner at .9950 fineness or higher satisfies the statutory requirement for IRA inclusion without the need for any additional certification check.
The Fineness Requirement in the Code
IRC 408(m)(3)(B) requires gold bars to have a minimum fineness of “.995” (995 parts per thousand pure gold). The LBMA Good Delivery standard for gold also requires 995.0 parts per thousand as its minimum. The alignment between these two thresholds is not coincidental: when writing the IRA bullion rules, Congress and the IRS used the existing wholesale gold market benchmark as the technical reference point.
The one statutory exception is the American Gold Eagle coin, which is .9167 fine but IRA-eligible because Congress granted it a separate carve-out under 31 U.S.C. 5112(a)(7)-(10). No other gold coin or bar below .9950 fineness receives this exception under current law. South African Krugerrands (.9167 fine) are widely traded but not IRA-eligible, a distinction some sellers misrepresent.
LBMA Refiner Accreditation Requirements
The LBMA Good Delivery accreditation process is rigorous by design. A refiner cannot simply apply and receive approval based on self-reported information. The process involves independent technical testing and financial assessment that typically takes twelve to twenty-four months to complete.
Technical Requirements
Candidate refiners must demonstrate that their bars meet Good Delivery specifications:
- Gold fineness of at least 995.0 parts per thousand, verified by independent assay at LBMA-approved laboratories
- Bar surface markings compliant with LBMA specifications: refiner’s name and hallmark, serial number, fineness to three decimal places, and year of manufacture
- Bar shape, weight tolerance, and surface quality meeting LBMA dimensional guidelines
- Consistency across multiple bar samples tested over multiple submissions
Candidate refiners submit bars for testing at accredited fire assay laboratories. At least two independent laboratories evaluate each submission. A variance greater than 0.001 (one part per thousand) between declared fineness and assayed fineness is grounds for rejection. This is a tighter tolerance than many domestic quality standards.
Financial and Operational Requirements
Beyond technical compliance, the LBMA evaluates each candidate refiner’s financial standing and operational capacity. The refiner must demonstrate sufficient production volume to participate meaningfully in the London market, adequate insurance and bonding, and financial stability assessed through review of audited accounts. The LBMA requires its own members (who participate as market makers) to vouch for new candidate refiners, creating an additional layer of accountability.
This financial component matters for IRA investors in a practical sense: it means that LBMA-accredited refiners are established, monitored businesses, not newly formed or financially fragile entities. The wholesale gold market requires counterparties of demonstrable standing.
Ongoing Audit and Re-Evaluation
Accreditation is not a permanent status. The LBMA requires accredited refiners to maintain their standing through ongoing compliance:
- Independent re-assay testing when triggered by complaints or market incidents
- Physical spot-checks of bars in circulation conducted by the LBMA and its market-maker members
- Financial re-evaluation if the LBMA receives information suggesting material changes in the refiner’s position
- Periodic re-endorsement cycles confirming continued production capacity and standards
Refiners that fail re-evaluation or cannot demonstrate ongoing compliance are moved to the “former” list, and their bars become ineligible for settlement in the London OTC market. This creates a meaningful, continuous quality standard rather than a one-time certification. For IRA purposes, the relevant check is that the refiner shows “active” status at the time the bar is purchased for your account.
Fineness and Weight Standards for IRA-Eligible Gold Bars
The 400-troy-ounce Good Delivery bar that trades between central banks and bullion banks is not practical for individual IRA accounts. Most IRA investors hold much smaller formats. Understanding the relationship between the wholesale standard and the retail IRA-eligible sizes helps clarify what you are actually buying and why the IRS eligibility still applies.
Wholesale Good Delivery Bar Specifications
| Specification | Requirement |
|---|---|
| Minimum fineness | 995.0 parts per thousand (99.5% pure gold) |
| Weight range | 350 to 430 troy ounces (10.9 to 13.4 kg) |
| Standard delivery weight | 400 troy ounces (approximately 12.4 kg) |
| Shape | Trapezoidal (wider at base), cast finish |
| Required markings | Refiner assay mark, serial number, fineness, year of manufacture |
| Fineness tolerance | Within 0.001 of the declared fineness |
IRA-Practical Bar Formats from LBMA Refiners
LBMA-accredited refiners produce bars in multiple sizes alongside their wholesale output. The formats most commonly held in self-directed IRAs include:
- 1 troy ounce bars: The most liquid and widely held IRA format. PAMP Suisse 1 oz bars and Valcambi 1 oz bars are among the most frequently requested by custodians.
- 10 troy ounce bars: A practical mid-size format for larger accounts seeking lower per-ounce premiums without the illiquidity of a kilogram bar.
- 100 gram bars: Approximately 3.215 troy ounces. Common in European markets and accepted by most major IRA custodians.
- 1 kilogram bars: Approximately 32.15 troy ounces. Suitable for larger IRA balances; lower premiums per ounce, less flexible for partial distributions.
All of these formats, when produced by an LBMA-accredited refiner at .9950 or higher fineness, meet the IRC 408(m)(3)(B) standard. The bar will carry the refiner’s assay mark and stated fineness. Your custodian uses these markings to verify eligibility before accepting the metal into your account.
Why Fineness Marking Matters in Practice
The fineness stamped on a gold bar is an assayer’s declaration of purity, backed by independent verification at the producing facility. For IRA purposes, both the fineness and the identity of the refiner appear on the bar. If a bar lacks a clear refiner mark or shows fineness below .9950, it fails the IRS eligibility test regardless of its gold content.
This matters because some sellers offer bars at below-spot prices by sourcing from obscure or non-accredited facilities. Those bars may contain genuine gold but still fail the IRA eligibility test at custodian intake. A compliant IRA custodian will reject ineligible bars and return them to the seller, leaving you to start the process over. Starting with bars from recognized LBMA refiners eliminates this risk.
Leading LBMA-Accredited Refiners for IRA-Eligible Gold
Several LBMA-accredited refiners dominate the IRA-eligible bar market. Their bars appear routinely in self-directed IRA accounts because they are widely recognized by custodians, IRS-approved depositories, and secondary market buyers, which matters for liquidity when you eventually take distributions or liquidate holdings.
| Refiner | Country | Known For | Common IRA Bar Formats |
|---|---|---|---|
| PAMP Suisse | Switzerland | Lady Fortuna design; extensive secondary market depth; CertiCard assay certificates | 1 oz, 10 oz, 100 g, 1 kg |
| Valcambi | Switzerland | CombiBar format; ISO 9001 certified; major wholesale supplier to institutional buyers | 1 oz, 10 oz, 100 g, 1 kg |
| Argor-Heraeus | Switzerland | Kinebar hologram anti-counterfeiting feature; ISO 9001; majority-owned by Heraeus Group | 1 oz, 10 oz, 100 g, 1 kg |
| Perth Mint | Australia | Government-backed (State of Western Australia); LBMA Responsible Gold standard | 1 oz, 10 oz, 100 g, 1 kg |
| Royal Canadian Mint | Canada | Federal government mint; .9999 purity on most bar products; MintShield surface protection | 1 oz, 10 oz |
| Metalor Technologies | Switzerland | Major wholesale supplier; ISO 9001; extensive global refining network | 1 oz, 10 oz, 100 g |
| Rand Refinery | South Africa | One of the world’s largest gold refiners by volume; LBMA Responsible Gold certified | 100 g, 1 oz |
Recognition by your specific IRA custodian matters alongside LBMA accreditation. While all LBMA-accredited refiners meet the IRC standard, individual custodians maintain approved product lists that tend to favor the most liquid formats: PAMP Suisse, Valcambi, and Perth Mint bars are accepted at virtually every major IRA custodian. Ask for the approved product list before placing any order.
Swiss refiners (PAMP, Valcambi, Argor-Heraeus, Metalor) collectively dominate the IRA-eligible bar market because Switzerland has been the center of industrial gold refining since the 1970s. The country’s political stability, established assay infrastructure, and proximity to the London bullion market make Swiss-manufactured bars the default choice for most institutional and retail IRA buyers. Government-backed mints like the Perth Mint and Royal Canadian Mint occupy a secondary but substantial share of the IRA bar market, particularly among investors who prefer a sovereign-backed production guarantee.
LBMA Bars vs. Other IRA-Eligible Gold Products
LBMA accreditation is one of several pathways to IRA eligibility under IRC 408(m)(3)(B). Understanding the full landscape helps you evaluate what a Gold IRA company is sourcing and whether a given product actually qualifies.
IRA-Eligible Gold Products
- Bars from LBMA-accredited refiners (.9950+)
- American Gold Eagle coins (.9167, congressional exception)
- American Gold Buffalo coins (.9999)
- Canadian Gold Maple Leaf (.9999)
- Austrian Gold Philharmonic (.9999)
- Australian Gold Kangaroo/Nugget (.9999)
- Bars from COMEX/NYMEX-certified refiners (.9950+)
Not IRA-Eligible
- South African Krugerrand (.9167, no exception)
- Pre-1933 US gold coins (classified as collectibles)
- British Sovereign (.9167, no exception)
- Numismatic or “proof” collector coins above bullion value
- Bars from non-accredited or unrecognized refiners
- Any gold bar below .9950 fineness (no exception outside American Eagle)
The Numismatic Coin Problem
One of the most documented deceptive practices in the precious metals industry involves persuading IRA investors to replace standard bullion with “proof” or “collector” versions of otherwise eligible coins. A proof American Gold Eagle is IRA-eligible as an official US Mint product. But proof versions carry markups of 20 to 40 percent above spot price, and that premium is not recoverable at resale. FINRA has flagged this practice specifically in its precious metals investor alerts at finra.org.
LBMA-standard bars carry essentially no collector premium. They trade close to spot plus a modest refiner spread, which is the appropriate cost structure for a long-term retirement holding.
Coins from LBMA-Recognized Government Mints
Several IRA-eligible coins come from government mints that also hold LBMA accreditation or operate under equivalent recognized standards. The Canadian Gold Maple Leaf (Royal Canadian Mint) and the Australian Gold Kangaroo (Perth Mint) are examples where the producing facility holds LBMA accreditation while the product format is a coin rather than a bar. Both are IRA-eligible at .9999 fineness under IRC 408(m)(3)(A) (which covers certain government-minted coins meeting specific fineness thresholds). The Maple Leaf and Kangaroo benefit from both the coin-eligibility rule and the LBMA-accredited-refiner rule simultaneously.
How to Verify a Gold Bar’s IRA Eligibility
Before your IRA custodian accepts any gold bar, they verify two facts: that the refiner holds active accreditation on an approved list and that the fineness meets the .9950 minimum. Understanding this process helps you evaluate what your Gold IRA company is sourcing before a purchase order is placed.
Step 1: Check the LBMA Good Delivery List Directly
The LBMA maintains a searchable public list at lbma.org.uk/good-delivery. Search by refiner name and confirm the listing shows “active” status. A refiner on the “former” list no longer holds current accreditation, and bars produced by them may be rejected by custodians even if they were legitimately accredited when the bar was originally cast.
Step 2: Read the Bar’s Physical Markings
An IRA-eligible bar from a reputable LBMA refiner will have its fineness stamped clearly on the surface (examples: “999.9”, “999.5”, “995.0”). The refiner’s hallmark or assay stamp should also be present, along with a serial number. If any of these markings are absent, unclear, or inconsistent with what the seller describes, do not accept the bar. Established depositories have intake procedures that include physical verification of these markings.
Step 3: Require Your Custodian to Verify Before Purchase
A compliant IRA custodian operating under IRC Section 408(a) has procedures to approve metal purchases before funds are released to a dealer. You should not be in a situation where you select, purchase, and take delivery of gold bars and then ask whether they qualify. The purchase approval process comes first. If a seller or Gold IRA company pressures you to purchase before custodian approval, that is a warning sign addressed in the SEC’s investor bulletin on self-directed IRAs at investor.gov.
Step 4: Understand the Home Storage Rule
Physical gold in a self-directed IRA must be held at an IRS-approved depository, not at your home or in a personal safe deposit box. This rule is absolute. The “home storage IRA” or “checkbook IRA LLC” structures marketed in some online advertising do not comply with IRC Section 408 or Treasury Regulation 1.408-2. The Tax Court addressed this directly in McNulty v. Commissioner, T.C. Memo 2021-3, where an investor lost the IRA’s tax-advantaged status by taking physical possession of gold coins purchased with IRA funds. Consult your tax advisor for your specific situation before any distribution or storage decision.
Choosing a Gold IRA Company That Sources LBMA Bars
Reputable Gold IRA companies source metals from LBMA-accredited or equivalent refiners and maintain established relationships with IRS-approved custodians and depositories. Part of what you pay for when working with an established company is their vetting of the supply chain on your behalf. They know which products are accepted by which custodians, and they handle the logistics of custodian coordination, purchase approval, and depository transfer.
Three companies that Goldiew has evaluated through a structured review process are Augusta Precious Metals, Birch Gold Group, and Noble Gold Investments. Each sources gold from recognized LBMA-eligible or equivalent refiners and works with IRS-approved custodians. Their approaches differ in ways that matter depending on account size, the level of guidance you want, and your depository preferences.
Augusta Precious Metals (trusted by American retirees since 2012; Money Magazine Best Overall Gold IRA Company 2022-2026; BBB A+ Zero Complaints) takes an education-first approach before you place any order. Their salaried, non-commissioned educators use the “Learn, Talk, Decide” framework to walk through metal selection, product eligibility, and the custodian process. Augusta is oriented toward investors with $50,000 or more in eligible retirement funds.
Birch Gold Group (endorsed by Ron Paul; trusted by 40,000+ Americans since 2011; BBB A+) pairs each client with a dedicated Birch Gold Specialist who handles metal selection and coordinates with their in-house IRA Department for custodian paperwork. Birch’s industry-reported minimum is around $10,000, which is lower than Augusta’s threshold. Their depository network includes Delaware Depository, Brink’s Global Services, and others.
Noble Gold Investments (Encino, CA; marketing references industry experience since 2003; 16,000+ investors with $2.5 billion safeguarded) operates its own Texas-based depository and offers a four-step process: application, custodian connection, specialist call, and metal selection. Noble is worth considering if Texas depository access or a lower industry-reported minimum (around $20,000) is relevant to your situation.
We are not financial advisors. The companies listed above are evaluated based on publicly available information including BBB ratings, company websites, and customer review data. Whether a Gold IRA is suitable for your retirement plan depends on your specific financial situation, time horizon, and tax circumstances. Consult a licensed financial advisor and a tax advisor before opening any retirement account. Past performance of gold prices is not a guarantee of future results.
Frequently Asked Questions
What fineness does an LBMA Good Delivery gold bar require?
LBMA Good Delivery gold bars must have a minimum fineness of 995.0 parts per thousand, expressed as .9950. This is identical to the IRS minimum fineness threshold for gold bars under IRC Section 408(m)(3)(B). In practice, many LBMA bars exceed this floor: common purities stamped on PAMP Suisse, Valcambi, and Argor-Heraeus bars include 999.0, 999.5, and 999.9, all of which comfortably clear the IRS standard. The American Gold Eagle coin is the only IRA-eligible gold product below .9950 (at .9167 fine), and only because Congress granted it a specific statutory exception under 31 U.S.C. 5112.
Can I hold a 400-troy-ounce Good Delivery bar in my Gold IRA?
Technically yes, if you can fund an account large enough to accommodate it. At 2025 prices, a single 400-ounce wholesale bar is worth approximately $1.2 million. Most IRA custodians and depositories prefer smaller formats (1 oz, 10 oz, 100 g, 1 kg) for IRA accounts because they are easier to insure, audit, and liquidate for required minimum distributions. The 400-ounce format exists for institutional wholesale trading between bullion banks and central banks. Your Gold IRA company will direct you toward the appropriate sizes for your account value, typically smaller formats that offer better liquidity at the time of distribution.
Is the South African Krugerrand IRA-eligible?
No. The Krugerrand contains one troy ounce of gold but is alloyed with copper, bringing its fineness to .9167. That is below the IRS minimum of .9950 for gold bars under IRC Section 408(m)(3)(B). Unlike the American Gold Eagle, which has a specific Congressional exemption, the Krugerrand has no statutory exception. It is a legitimate and widely traded coin for direct physical ownership outside an IRA, but it cannot be held inside a self-directed precious metals IRA. Any sales representative who tells you otherwise is misstating the law. The IRS guidance on this is in Publication 590-B and the text of IRC Section 408(m) itself.
How do I confirm that a specific refiner is on the LBMA Good Delivery List?
The LBMA publishes and maintains its complete Good Delivery List at lbma.org.uk. The list is searchable by refiner name. Confirm that the refiner shows “active” status rather than “former.” Refiners on the “former” list had their accreditation lapse or be suspended and no longer meet the current standard. Beyond the public list, look at the bar’s physical markings: an LBMA-accredited refiner stamps its hallmark, fineness, and serial number directly on the bar. Your IRA custodian will also verify eligibility independently before accepting any bar into your account.
What is the difference between LBMA accreditation and ISO 9001 certification for gold bars?
Both pathways qualify a refiner under IRC Section 408(m)(3)(B), but they measure different things. LBMA accreditation is product-specific: the LBMA tests the actual gold bars a refiner produces, verifying that they meet the Good Delivery standard for fineness, weight, and marking through independent fire assay at approved laboratories. ISO 9001 is a process quality management standard that certifies a company’s internal procedures and management systems but does not involve independent assay of the gold itself. Many leading refiners, including Valcambi and Argor-Heraeus, hold both simultaneously. For IRA purposes, either satisfies the statute, but LBMA accreditation is a more direct, product-specific quality assurance.
Can I store LBMA gold bars at home inside my IRA?
No. IRS rules require that precious metals held in a self-directed IRA be stored at an IRS-approved depository, not at your home or in a personal safe deposit box. The “home storage IRA” structures promoted in some online marketing do not comply with IRC Section 408. The Tax Court confirmed this in McNulty v. Commissioner, T.C. Memo 2021-3, where an investor lost their account’s tax-advantaged status after taking physical possession of gold coins purchased with IRA funds. Your custodian directs purchased metals to an approved depository, where they are held on your IRA’s behalf. Consult a tax advisor for your specific situation before any storage or distribution decision.
Are all gold products from LBMA-accredited government mints IRA-eligible?
Not automatically. IRA eligibility under IRC Section 408(m)(3) applies to specific products, not to everything a mint produces. The Perth Mint (LBMA-accredited) manufactures IRA-eligible products like the Australian Gold Kangaroo (.9999 fine) alongside collector series and proof coins with different eligibility profiles. The Royal Canadian Mint produces the IRA-eligible Canadian Maple Leaf (.9999) alongside other products. A product’s eligibility depends on its fineness and its classification (bullion vs. collectible), not solely on the producing facility’s accreditation status. Always confirm eligibility for the specific product, bar format, and fineness before purchasing for an IRA account.
What happens to my gold bars when I take a required minimum distribution from a Gold IRA?
You have two main options. First, you can liquidate a portion of your gold holdings: the custodian coordinates the sale with a dealer, receives cash, and distributes it to you. The distributed amount counts as ordinary income in the year of distribution. Second, you can take an in-kind distribution: the depository ships physical gold bars directly to you, and the fair market value of the metal on the distribution date counts as ordinary income. In-kind distributions involve shipping coordination and typically higher logistical costs. The right approach depends on your income tax situation in the distribution year, your need for liquidity, and the practicality of accepting physical delivery. Consult your tax advisor for guidance specific to your situation.
How does the LBMA Responsible Gold standard relate to IRA eligibility?
LBMA Responsible Gold is a separate certification layer on top of the basic Good Delivery accreditation. It requires refiners to comply with the LBMA’s Responsible Sourcing Programme, which audits supply chains for conflict minerals, money laundering risks, and labor practices. Responsible Gold certification is not a requirement for IRA eligibility under the IRS code: the statutory standard under IRC 408(m)(3)(B) references Good Delivery accreditation, not Responsible Gold. However, several leading refiners (Perth Mint, Rand Refinery) hold the Responsible Gold designation as a market differentiator. For IRA investors focused on ESG considerations alongside compliance, asking your Gold IRA company about Responsible Gold-certified supply chains is a reasonable inquiry.
Sources and Methodology
This guide draws on the Internal Revenue Code, IRS publications, the LBMA’s published Good Delivery rules, FINRA investor alerts, and SEC guidance on self-directed IRAs. Partner-specific factual claims (Augusta, Birch, Noble) are sourced from official company websites as verified in Goldiew’s partner facts database, last verified 2026-05-14.
- IRS Publication 590-B: Distributions from Individual Retirement Arrangements
- IRS Publication 590-A: Contributions to Individual Retirement Arrangements
- LBMA Good Delivery List (Gold), lbma.org.uk
- LBMA Good Delivery Rules and Regulations
- FINRA Investor Alert: Precious Metals Fraud
- SEC Investor Bulletin: Self-Directed IRAs, investor.gov
- Internal Revenue Code Section 408(m): Precious Metals Exception for IRAs
- 31 U.S.C. 5112: Congressional Bullion Coin Act (American Eagle coin exception)
- McNulty v. Commissioner, T.C. Memo 2021-3 (home storage IRA ruling)
- Augusta Precious Metals, augustapreciousmetals.com (verified 2026-05-14)
- Birch Gold Group, birchgold.com (verified 2026-05-14)
- Noble Gold Investments, noblegoldinvestments.com (verified 2026-05-14)
Methodology: this guide was produced using the Goldiew editorial process for eligibility-category content. Regulatory citations trace to primary sources (IRS code, FINRA, SEC). Partner facts were verified against official company websites on 2026-05-14 and cross-referenced with the the Goldiew company verification records. No non-public affiliate or affiliate-training-document information was used in this content.