A Roth Solo 401(k) can be rolled into a Roth Gold IRA without triggering income tax, because both accounts hold after-tax dollars. The rollover preserves tax-free growth on the funds and unlocks a Roth IRA investment menu that includes IRS-eligible physical gold, silver, platinum, and palladium under IRC 408(m)(3). The 5-year qualified distribution clock is the most consequential detail to plan around, because the Roth IRA clock does not inherit the Roth Solo 401(k) clock automatically.
Consult your tax advisor for your specific situation. Goldiew is not a tax advisor and is not a financial advisor. This guide describes federal Roth account rules and Solo 401(k) to Roth IRA rollover mechanics at a general level for educational purposes. Tax statutes, IRS notices, and plan document provisions evolve. Engage a licensed tax professional or financial planner before initiating a Roth rollover or opening a self-directed Gold IRA. Past performance is not a guarantee of future results.
Quick Answer
A direct rollover from a Roth Solo 401(k) to a Roth Gold IRA is permitted under IRC 402A(c)(3) and is not taxable. The Roth tax-free growth character is preserved. The Roth IRA 5-year clock starts from the owner’s FIRST Roth IRA, per Treasury Regulation 1.408A-6, so a brand-new Roth IRA created by this rollover starts a new 5-year qualified distribution clock on January 1 of the rollover year. Opening any Roth IRA today, even a small one, can pre-start that clock years before the rollover.
How a Roth Solo 401(k) Becomes a Roth Gold IRA
A Solo 401(k) is a one-participant 401(k) plan available to a self-employed owner with no common-law employees other than a spouse. The plan document may include a designated Roth account under IRC 402A, which holds after-tax employee elective deferrals (and, since SECURE Act 2.0 Section 604, optional employer matching contributions designated as Roth). Funds in the designated Roth account grow tax-free and are paid out tax-free when qualified.
A Roth Gold IRA is a self-directed Roth IRA that holds IRS-eligible precious metals under IRC 408(m)(3). The custodian is an IRS-approved trust company, and the physical metal is stored at an IRS-approved depository. The Roth IRA itself is governed by IRC 408A, which sets the contribution, distribution, and qualified distribution rules.
The rollover step itself moves the after-tax balance of the Roth Solo 401(k) directly from the Solo 401(k) plan trustee to the Roth IRA custodian. The plan trustee issues a Form 1099-R with distribution code H (direct rollover from a designated Roth account to a Roth IRA), per the IRS Instructions for Forms 1099-R and 5498. The Roth IRA custodian issues a Form 5498 reporting the rollover in Box 2. Neither form creates a taxable event because the funds are already after-tax.
Once the cash settles in the Roth IRA at the custodian, the IRA owner places an order with a precious metals dealer for IRS-eligible bullion. The dealer ships the metal directly to the IRS-approved depository, the custodian records the holding as part of the Roth IRA, and the metal is held in segregated or commingled storage depending on the depository agreement. The Roth IRA is now a Roth Gold IRA.
The Roth 5-Year Rule: What Carries Over and What Does Not
This section deserves careful reading. The 5-year rule is the single most-missed detail in Roth 401(k) to Roth IRA rollover planning, and the answer is not intuitive.
A designated Roth account (the Roth Solo 401(k)) has its own 5-year clock for qualified distributions, set by IRC 402A(d)(2). The clock starts from the first contribution to the designated Roth account in that plan. Once 5 calendar years have passed and the participant is age 59 and a half or older (or meets disability or death rules), distributions of earnings from the Roth Solo 401(k) are qualified and tax-free.
The Roth IRA has a separate 5-year clock under IRC 408A(d)(2) and Treasury Regulation 1.408A-6. The Roth IRA clock starts from January 1 of the first tax year in which the owner made a contribution or conversion to ANY Roth IRA. The clock is per person, not per account.
Here is the critical point: the Roth Solo 401(k) 5-year clock does NOT carry over to the Roth IRA when the rollover happens. Treasury Regulation 1.408A-6 Q&A-2 and IRS Publication 590-B are explicit on this. The Roth IRA looks only at the Roth IRA clock.
Two scenarios follow from this rule. In Scenario A, the owner already has a Roth IRA that has been open for 5 or more calendar years. The rolled-in Roth Solo 401(k) funds inherit the established Roth IRA clock; if the owner is also age 59 and a half or older, distributions of earnings are qualified and tax-free immediately. In Scenario B, the Roth IRA created by the rollover is the owner’s first Roth IRA. A fresh 5-year clock starts on January 1 of the rollover year, regardless of how long the Roth Solo 401(k) had been open.
The 5-year clock interacts with the age 59 and a half rule. Both must be satisfied for a distribution of earnings to be qualified. The 5-year clock by itself does not allow tax-free withdrawal of earnings before age 59 and a half. Contributions and converted basis can be withdrawn earlier under the Roth IRA ordering rules, but earnings cannot be qualified without both gates met. Consult your tax advisor for your specific situation.
Tax-Free Growth Implications After the Rollover
The tax character of the rolled funds is preserved through the rollover. Contributions and qualified distributions of earnings remain tax-free at the federal level. Most US states conform to federal Roth IRA treatment because state taxable income starts from federal adjusted gross income; the Roth IRA distribution does not flow into AGI when it is qualified.
The rolled basis is also preserved. The portion of the Roth Solo 401(k) that represents elective deferrals (already-taxed) remains basis in the Roth IRA. Any earnings that accumulated inside the Roth Solo 401(k) remain earnings inside the Roth IRA. The Form 1099-R from the plan trustee separates the basis and earnings components, and the Roth IRA custodian records both in the receiving account.
For a high-earning self-employed owner whose Roth Solo 401(k) has grown materially, the Roth Gold IRA structure preserves the tax-free upside on the gold position the same way a brokerage Roth IRA preserves tax-free upside on equities. The Roth Gold IRA pays no capital gains tax on the spread between the cost basis at acquisition and the fair market value at distribution. There is no annual K-1 or 1099-DIV inside the IRA because the bullion does not generate income.
Roth IRAs are also exempt from Required Minimum Distributions during the owner’s lifetime under IRC 408A(c)(5). The owner is not forced to liquidate gold to meet annual RMD targets. This contrasts with a traditional Gold IRA, which is subject to RMDs starting at age 73 under SECURE Act 2.0 Section 107. The Roth Gold IRA can therefore hold the full position indefinitely during the owner’s lifetime.
Direct vs Indirect Rollover Mechanics
A direct rollover (trustee-to-trustee transfer) is the standard method. The Roth Solo 401(k) plan trustee issues a check or wire payable to “[Roth IRA Custodian] FBO [IRA Owner Name] Roth IRA Account [number]”. The funds never pass through the IRA owner’s hands. There is no mandatory withholding. The rollover is reported on Form 1099-R with code H.
An indirect rollover is also permitted but carries operational risks. The plan trustee pays the distribution to the IRA owner directly. The owner has 60 days from receipt to deposit the funds into the Roth IRA, per IRC 402(c)(3). Failure to meet the 60-day deadline reclassifies the entire distribution as an ordinary withdrawal from the Roth account, with the earnings portion taxable and potentially subject to the 10 percent early distribution penalty if the owner is under age 59 and a half.
Indirect rollovers from designated Roth accounts in employer plans (including Roth Solo 401(k)s) are not subject to the 20 percent mandatory federal tax withholding that applies to pre-tax employer plan distributions. This is set out in IRC 3405(c) and IRS Publication 575. The reason is that the Roth account is already after-tax. Withholding is not required, but the 60-day deadline still applies if the IRA owner takes physical possession of the distribution check.
For Roth Gold IRA rollovers, the direct trustee-to-trustee path is the strongly recommended default. The cash settles in the Roth IRA cash sleeve before any metal is purchased, and the custodian places the metal order with the dealer after the cash arrival is confirmed. This sequencing prevents an accidental indirect rollover and the 60-day clock.
2026 Contribution and Catch-Up Caps That Still Apply
The rollover itself does not consume any annual contribution capacity. The Roth Solo 401(k) balance moves into the Roth IRA as a rollover, not as a contribution. Annual contribution limits apply only to fresh contributions made during the year of the rollover or after.
The 2026 Solo 401(k) contribution limits (IRS-published amounts may be revised; verify the current IRS guidance before relying on these for the current tax year) are as follows.
| 2026 Component | Limit | Applies to Roth Solo 401(k)? |
|---|---|---|
| Employee elective deferral (Roth or pre-tax) | 23,500 dollars | Yes (split between Roth and pre-tax at participant election) |
| Catch-up deferral, age 50 and older | 7,500 dollars | Yes (Roth or pre-tax) |
| Higher catch-up, ages 60 through 63 (SECURE Act 2.0 Section 109) | 11,250 dollars | Yes, replaces standard catch-up at participant election |
| Catch-up rule for high earners (over 145,000 dollars prior-year FICA wages) | Must be Roth, SECURE 2.0 Section 603 | Roth catch-up mandatory starting 2026 plan year for self-employed FICA equivalent |
| Employer profit-sharing contribution (pre-tax or Roth) | Lesser of 25 percent of net SE income or remaining cap room | Yes (Roth elected per plan and IRC 402A(g)) |
| Total annual additions cap (employee plus employer) | 70,000 dollars | Yes (Roth and pre-tax share this cap) |
SECURE Act 2.0 Section 603 requires that catch-up contributions for participants with prior-year FICA wages above 145,000 dollars (indexed) be made on a Roth basis. For a self-employed Solo 401(k) participant whose FICA-equivalent net earnings from self-employment exceeded the threshold in the prior year, this means the 7,500 dollar (or 11,250 dollar) catch-up is required to be Roth. The effective date was extended to 2026 by IRS Notice 2023-62. Refer to the latest IRS guidance for the current implementation rules.
Roth IRA annual contribution limits also apply separately to the receiving Roth Gold IRA, although they are unrelated to the rollover itself. The 2026 Roth IRA contribution limit is the IRS-published amount under IRC 219(b)(5), with phase-out ranges based on modified adjusted gross income (single filers and married filing jointly have separate phase-outs). High-earning self-employed owners often exceed the Roth IRA direct contribution income limits and rely on the backdoor Roth conversion route for annual additions. See the IRS Roth IRA contribution table for the published thresholds.
Deadline Considerations
The rollover itself has no calendar-year deadline tied to the rollover step. A direct rollover can be initiated whenever the participant has a distributable event under IRC 401(k)(2)(B): separation from self-employment (closing the business, leaving the trade), plan termination, or attainment of age 59 and a half. In-service distributions from a Roth Solo 401(k) before any of these events depend on the plan document; most prototype Solo 401(k) plan documents do not permit pre-59 and a half in-service rollovers of the designated Roth account.
The Required Minimum Distribution interaction is now simpler under SECURE Act 2.0. Section 325 eliminated lifetime RMDs from designated Roth accounts in employer plans, effective for the 2024 plan year onward. A Roth Solo 401(k) participant therefore does not need to take an RMD from the Solo 401(k) Roth account before rolling to a Roth IRA. The pre-2024 RMD pre-rollover requirement, which forced the participant to extract the RMD first, no longer applies to the Roth side.
The pre-tax side of a Solo 401(k) still has RMDs at age 73 (rising to 75 starting 2033 under SECURE 2.0 Section 107). If the participant also has a pre-tax Solo 401(k) balance, the RMD for the pre-tax side must be taken before any rollover of the pre-tax balance. The Roth side is unaffected.
The Roth IRA 5-year clock is the most-overlooked deadline. The clock starts January 1 of the first tax year in which the owner made any Roth IRA contribution or conversion, including the rollover. If the Roth Gold IRA created by the rollover is the owner’s first Roth IRA, qualified distributions of earnings cannot begin until 5 calendar years later AND the owner is age 59 and a half or older. A small precautionary Roth IRA contribution years before the planned rollover preempts this delay.
Two Case Patterns for High-Earning Self-Employed Owners
The following two patterns illustrate the rule interactions described above. Neither pattern represents a specific taxpayer. Each pattern shows how the federal rules apply in practice.
Independent consultant, age 62, Roth Solo 401(k) balance 380,000 dollars, Roth IRA opened in 2015
The consultant has contributed to a Roth Solo 401(k) since 2018 and to a separate brokerage Roth IRA since 2015. In 2026 the consultant elects to fund a Roth Gold IRA by direct rollover of the full Roth Solo 401(k) balance. The brokerage Roth IRA opened in 2015 has satisfied the 5-year clock as of 2020. Age 62 satisfies the 59 and a half requirement. The rollover lands in the Roth Gold IRA and the funds are immediately eligible for qualified distributions of earnings if the consultant chooses to withdraw. The Roth Gold IRA holds the position with no RMD pressure during the consultant’s lifetime under IRC 408A(c)(5).
Marketing consultant, age 55, Roth Solo 401(k) balance 240,000 dollars, no prior Roth IRA
The consultant has contributed to a Roth Solo 401(k) since 2019 but has never opened a Roth IRA. In 2026 the consultant directs a direct rollover of the Roth Solo 401(k) balance into a newly opened Roth Gold IRA. The Roth IRA 5-year clock starts on January 1, 2026, the first tax year of any Roth IRA in the consultant’s name. Earnings cannot be withdrawn as a qualified distribution until January 1, 2031, even though the consultant satisfies the 59 and a half age threshold then. The basis portion (after-tax contributions and prior employer Roth match) can be withdrawn anytime under the Roth IRA ordering rules in IRC 408A(d)(4); earnings inside the Roth Gold IRA must wait for the new clock.
Pattern B illustrates the value of opening a small Roth IRA years before any planned rollover. A 1,000 dollar contribution to a Roth IRA in 2021, for example, would have already satisfied the 5-year clock by 2026 and made the rollover-funded earnings immediately qualified at age 59 and a half. Consult your tax advisor for your specific situation.
Step-by-Step Process
- Confirm a distributable event. Roth Solo 401(k) funds can be rolled out after separation from self-employment, plan termination, or attainment of age 59 and a half. In-service rollovers before age 59 and a half are generally not permitted by the plan document. Verify with the Solo 401(k) plan administrator that a distribution can be processed.
- Choose the Roth Gold IRA custodian and dealer. The Roth Gold IRA requires an IRS-approved self-directed IRA custodian (trust company) and a precious metals dealer that ships eligible bullion to an IRS-approved depository. Major dealers such as Augusta Precious Metals, Birch Gold Group, and Noble Gold Investments work with established custodians.
- Open the Roth Gold IRA account. Complete the new Roth IRA account application with the chosen custodian. The application specifies the account type as Roth IRA, lists the IRA owner as the participant, names beneficiaries, and provides the funding source (rollover from a designated Roth account in a Solo 401(k)).
- Request the direct rollover from the Solo 401(k) plan trustee. Submit the plan-specific rollover request form to the Solo 401(k) administrator, instructing the trustee to pay the Roth Solo 401(k) balance directly to “[Roth IRA Custodian] FBO [Owner Name] Roth IRA”. Some plans require the receiving custodian’s letter of acceptance.
- Confirm settlement at the Roth IRA custodian. The custodian credits the rolled cash to the Roth IRA cash sleeve typically within 2 to 5 business days of receipt of the wire or check. The custodian issues a confirmation statement to the IRA owner.
- Place the metals order with the precious metals dealer. Once cash is settled, the IRA owner instructs the dealer to lock in pricing on IRS-eligible bullion under IRC 408(m)(3). The dealer invoices the Roth IRA custodian, who funds the purchase from the Roth IRA cash sleeve.
- Verify metal arrival at the IRS-approved depository. The dealer ships the metal directly to the depository named on the Roth IRA agreement. The depository issues a receipt to the custodian, who updates the Roth IRA holdings statement to reflect the bullion position.
- Reconcile tax reporting. The Solo 401(k) plan trustee issues Form 1099-R for the rollover year, with distribution code H. The Roth IRA custodian issues Form 5498 reporting the rollover in Box 2. Both forms must be retained for the IRA owner’s tax records. Consult your tax advisor for your specific situation.
Typical timing from the Solo 401(k) rollover request to the Roth Gold IRA holding metal at the depository is 4 to 8 weeks, depending on plan administrator paperwork speed, custodian funding cycles, and dealer inventory. The 5-year Roth IRA clock is unaffected by the timing of this sequence; the clock starts January 1 of the first Roth IRA tax year regardless of when in the year the rollover lands.
Working With a Gold IRA Provider on a Roth Rollover
The self-employed owner runs the operational sequence with three actors: the Solo 401(k) plan administrator on the outgoing side, the IRS-approved self-directed IRA custodian on the receiving side, and the precious metals dealer that places the metal at the IRS-approved depository. The dealer is the customer-facing actor that coordinates the custodian and depository for the IRA owner during account setup.
The companies below are covered by Goldiew editorial review and have documented experience supporting Roth IRA rollovers from designated Roth accounts in employer plans. Their fee structures, custodian partnerships, and account minimums vary; verify current terms on each company’s official site before initiating an account.
Goldiew Covered Company
Augusta Precious Metals
Augusta has operated since 2012 and supports Roth IRA setups with an education-first onboarding (a one-on-one web conference with a salaried educator before any account is opened). For a self-employed owner working through a Roth Solo 401(k) rollover, the educator session can clarify the distinction between the Solo 401(k) Roth clock and the Roth IRA clock before the rollover request is filed. Augusta works with established self-directed IRA custodians (publicly Equity Trust historically) and IRS-approved depositories. Industry-reported minimum: around 50,000 dollars in eligible retirement funds.
Money Magazine Best Overall Gold IRA Company 2022 to 2026 • BBB A+ • Investopedia Most Transparent 2022 to 2026 • Salaried educators, no commission
Get Augusta’s free Gold IRA guide
Free, no obligation. Current Roth account terms and fee waiver details reviewed during the educator session.
Goldiew Covered Company • Priority 2
Birch Gold Group
Birch has served 40,000 plus Americans since 2003 and assigns a dedicated account specialist to each client. Birch maintains an in-house IRA department that handles rollover paperwork directly, including Roth designated account rollovers from Solo 401(k) plans. Iowa-based with BBB A+ rating and AAA Business Consumer Alliance accreditation. Industry-reported minimum: around 10,000 dollars in eligible retirement funds.
40,000 plus customers since 2003 • BBB A+ • AAA Business Consumer Alliance • In-house IRA department
Free, no obligation. Industry-reported 10,000 dollar minimum.
Goldiew Covered Company • Priority 3
Noble Gold Investments
Noble references industry experience going back to 2003 and reports having helped 16,000 plus investors safeguard over 2.5 billion dollars through Gold and Silver IRAs, including Roth setups. Noble operates with a Texas-based depository option that some self-employed owners in the Southwest find useful for proximity to physical custody. Roth IRA rollovers from Solo 401(k) plans follow the standard direct trustee-to-trustee process.
16,000 plus investors • 2.5 billion dollars safeguarded • Texas Depository option
Get Noble’s free Gold and Silver guide
Free, no obligation. Industry-reported 20,000 dollar minimum.
Related Goldiew Guides
Three companion guides cover adjacent questions that often arise in Roth Gold IRA planning for self-employed owners.
- Gold value calculator: estimate the spot value of physical gold by weight, purity, and current spot price. Useful for sizing the gold position relative to the rolled Roth Solo 401(k) balance.
- Is your gold real?: practical authentication checks for physical gold. Relevant when reviewing the depository inventory after the rollover funds the Roth Gold IRA position.
- Mid-year SEP to Solo 401(k) switch with Gold IRA: covers the related question of switching from a SEP IRA structure to a Solo 401(k) at a self-employed business, with Gold IRA implications.
Frequently Asked Questions
Can I roll a Roth Solo 401(k) into a Roth Gold IRA?
Yes. A designated Roth account inside a Solo 401(k) can be rolled into a Roth IRA, including a self-directed Roth Gold IRA, under IRC 402A(c)(3). The rollover preserves the Roth character of the funds (tax-free growth and tax-free qualified distributions). A direct trustee-to-trustee transfer is required to avoid mandatory withholding and other indirect-rollover complications. Consult your tax advisor for your specific situation.
Does the Roth Solo 401(k) 5-year clock carry over to the Roth IRA?
No. Under Treasury Regulation 1.408A-6 Q&A-2 and IRS Publication 590-B, the Roth IRA 5-year clock starts from the first contribution to any Roth IRA in the owner’s name, not from the Roth Solo 401(k) contribution date. If the owner has had a Roth IRA open for at least 5 years and is age 59 and a half or older, the rolled-in funds are immediately eligible for qualified distributions. If the Roth IRA created by the rollover is the owner’s first Roth IRA, a new 5-year clock starts on January 1 of the rollover year.
Is the Roth Solo 401(k) to Roth Gold IRA rollover a taxable event?
No. A direct rollover from a designated Roth account in a Solo 401(k) to a Roth IRA is not taxable, because both accounts hold after-tax money. The rollover does not trigger ordinary income tax, FICA, or the 10 percent early distribution penalty. The IRS reports the transfer on Form 1099-R with distribution code H (direct rollover from a designated Roth account to a Roth IRA). Consult your tax advisor for your specific situation.
What are the 2026 contribution limits for a Roth Solo 401(k)?
Per IRS Notice 2024-80 published for 2025 and the IRS-published 2026 amounts, the Roth Solo 401(k) elective deferral limit is 23,500 dollars for participants under age 50, with a 7,500 dollar catch-up contribution for participants age 50 and older. Under SECURE Act 2.0 Section 109, participants ages 60 through 63 may use a higher catch-up of 11,250 dollars (150 percent of the regular catch-up) instead of the standard 7,500 dollars. The total annual additions cap (employee deferral plus employer contributions) for 2026 is 70,000 dollars, indexed by the IRS each year.
Why would a self-employed owner roll a Roth Solo 401(k) into a Roth Gold IRA?
Three common reasons. First, the Roth IRA holds investment options that a Solo 401(k) plan document may restrict, such as IRS-eligible physical gold under IRC 408(m)(3). Second, Roth IRAs are exempt from Required Minimum Distributions during the owner’s lifetime under IRC 408A(c)(5), while Roth Solo 401(k) accounts had RMDs until SECURE Act 2.0 Section 325 removed them for 2024 onward (the rollover step still simplifies later beneficiary administration). Third, consolidation: a Roth Gold IRA at a self-directed IRA custodian centralizes the after-tax retirement bucket alongside other Roth IRA holdings.
Can a Roth Gold IRA hold any kind of gold?
No. A Roth Gold IRA may only hold gold, silver, platinum, and palladium products that meet IRS purity and approval standards under IRC 408(m)(3). Eligible gold products include American Gold Eagle coins, American Gold Buffalo coins, Canadian Gold Maple Leaf coins, Austrian Gold Philharmonic coins, and gold bars from LBMA-approved refiners meeting 0.995 purity. Numismatic coins, collectibles, and home storage of IRA-held metal are not permitted under IRC 408(m). Consult your tax advisor for your specific situation.
Does the Roth Solo 401(k) need to be at the same provider as the Roth Gold IRA?
No. The Roth Solo 401(k) plan is administered by a brokerage, third-party administrator, or specialized plan provider. The Roth Gold IRA is established at a separate IRS-approved self-directed IRA custodian, with the physical metal stored at an IRS-approved depository. The direct rollover moves the after-tax funds from the Solo 401(k) plan trustee to the Roth IRA custodian by check or wire, with the metal acquired by the custodian after cash settles in the Roth IRA cash account.
Are Roth Solo 401(k) employer matching contributions eligible for the rollover?
Yes, with a note. Historically employer match could only go to the pre-tax side of a 401(k). SECURE Act 2.0 Section 604 permits a participant to elect to receive employer matching contributions as Roth (after-tax) starting in 2023, provided the plan document allows it. Roth employer matching contributions are vested when made and may be rolled to a Roth IRA along with employee Roth deferrals. Pre-tax employer profit-sharing contributions remain in the pre-tax side of the Solo 401(k) and would roll to a traditional Gold IRA or stay in the Solo 401(k). Consult your tax advisor for your specific situation.
What deadlines apply to the Roth Solo 401(k) to Roth Gold IRA rollover?
There is no IRS calendar deadline for the rollover itself; a direct trustee-to-trustee transfer can be initiated at any time after the participant has a distributable event (separation from self-employment, plan termination, or attainment of age 59 and a half). For indirect rollovers, the 60-day deposit deadline applies. The Roth IRA 5-year clock is the most often-missed deadline: if the Roth IRA created by the rollover is the owner’s first Roth IRA, the qualified distribution clock starts January 1 of the rollover year and runs 5 calendar years.
Sources and Methodology
This guide is based on the following authoritative federal sources. This is not tax or investment advice. Consult your tax and financial professional for your specific situation. Past performance is not a guarantee of future results.
- Internal Revenue Code section 408A, Roth IRAs: law.cornell.edu/uscode/text/26/408A
- Internal Revenue Code section 402A, designated Roth accounts in 401(k) plans: law.cornell.edu/uscode/text/26/402A
- Internal Revenue Code section 408(m)(3), IRS-eligible coins and bullion: law.cornell.edu/uscode/text/26/408
- Treasury Regulation 1.408A-6, Roth IRA distributions and 5-year rule: ecfr.gov/current/title-26/section-1.408A-6
- IRS Publication 590-B, Distributions from Individual Retirement Arrangements: irs.gov/publications/p590b
- IRS Publication 590-A, Contributions to Individual Retirement Arrangements: irs.gov/publications/p590a
- IRS One-Participant 401(k) Plans (Solo 401(k)): irs.gov/retirement-plans/one-participant-401k-plans
- IRS Roth IRA contribution income limits table: irs.gov/retirement-plans/roth-ira-contribution-limits
- IRS Instructions for Forms 1099-R and 5498 (distribution code H for direct Roth rollovers): irs.gov/instructions/i1099r
- SECURE Act 2.0, Division T of Public Law 117-328, Section 109 (higher catch-up ages 60 to 63), Section 325 (Roth account RMD elimination), Section 603 (Roth catch-up for high earners), Section 604 (Roth employer match): congress.gov/bill/117th-congress/house-bill/2617
- IRS Notice 2023-62, transition relief for the SECURE 2.0 Roth catch-up rule: irs.gov/pub/irs-drop/n-23-62.pdf
- FINRA Investor Insight, Self-Directed IRAs and the Risk of Fraud: finra.org/self-directed-iras
- SEC investor.gov, Self-Directed IRAs and the Risk of Fraud: investor.gov/self-directed-iras
- Augusta Precious Metals public website, account servicing and custodian network (verify current terms): augustapreciousmetals.com
- Birch Gold Group public website, in-house IRA department and dedicated specialist process: birchgold.com
- Noble Gold Investments public website, Texas Depository option and account minimums: noblegoldinvestments.com
Goldiew editorial methodology cross-references statutory text, IRS published notices and revenue procedures, custodian operational practices, and partner public materials. Federal tax law and IRS administrative interpretations evolve; this guide directs the reader to current guidance and a qualified tax advisor. We are not financial or tax advisors. Past performance is not a guarantee of future results.