Precious Metals IRA Custodian Reviews: Best Gold IRA Companies, Fees & Storage Guide (Updated March 2026)

Best Precious Metals IRA Custodians at a Glance (2026)

Augusta Precious Metals ranks #1 for flat-fee pricing and full transparency; Goldco ranks #2 for its guaranteed buyback program and lower minimum investment. Below is a summary of the five custodians that scored highest across our 14-point evaluation rubric, covering IRS compliance, fee transparency, customer service quality, and storage options.

• Augusta Precious Metals — $50,000 minimum | $50 setup + $100/year custodian (STRATA Trust) + $100/year segregated storage (Delaware Depository) | Flat fees favor balances above $100K
• Goldco — $25,000 minimum | $50 setup + $80/year custodian + $100–$150/year storage (scaled) | Industry-best buyback guarantee
• American Hartford Gold — $10,000 minimum | $0 setup (first year) + $75/year custodian + $100/year storage | Lowest entry point among reviewed companies
• Birch Gold Group — $10,000 minimum | $50 setup + $80/year custodian + $100/year storage | 20+ years operating history, longest track record in our review set
• Noble Gold Investments — $20,000 minimum | $50 setup + $80/year custodian + $150/year storage | Texas-based International Depository Services (IDS) option plus Delaware Depository

How to Choose a Precious Metals IRA Custodian: 5 Non-Negotiable Criteria

The five criteria that separate legitimate precious metals IRA custodians from predatory ones are: IRS approval status, flat-fee structure, segregated (allocated) storage, documented buyback terms, and transparent complaint history. A legitimate self-directed IRA (SDIRA) custodian must be an IRS-approved non-bank trustee under IRC §408(a), hold only IRC §408(m)(3)-eligible bullion (gold ≥.995, silver ≥.999, LBMA Good Delivery where applicable), publish a transparent flat custodial fee schedule, offer allocated/segregated storage at an IRS-approved depository, and document a written buyback program. Home-storage IRAs — sometimes marketed as 'IRA LLC' or 'Checkbook IRA' structures — trigger a prohibited transaction under IRC §4975 and are disallowed by the IRS regardless of the LLC structure used.

• Criterion 1: IRS/IRC §408(a) Custodian Approval — Confirm status via IRS.gov's approved nonbank trustee list. Only IRS-approved non-bank trustees may legally hold precious metals inside an IRA.
• Criterion 2: Fee Structure Transparency — Flat annual fees ($150–$300 range) are preferable to percentage-of-assets models that scale against you as your balance grows. Always request a written fee schedule.
• Criterion 3: Segregated vs. Commingled Storage — Segregated storage means your specific coins and bars are tagged to your account, not pooled with other investors' metals. Request this confirmation in writing before opening.
• Criterion 4: Depository Accreditation — Only use custodians partnered with IRS-approved depositories: Delaware Depository (rated $1B+ insurance), Brinks Global Services, or International Depository Services (IDS).
• Criterion 5: Buyback Guarantee — Confirm in writing that the company will repurchase your metals at spot price or better with no penalty. Goldco's buyback guarantee is the strongest in our review set.

Additionally, verify FINRA BrokerCheck records for any registered representatives affiliated with the company, and review the CFPB complaint database for systemic issues. Companies with 5+ unresolved BBB complaints in 12 months or CFTC enforcement actions should be avoided regardless of marketing claims.

#1 Augusta Precious Metals — Full Review

Augusta Precious Metals earns the top ranking through three features no other custodian offers simultaneously: fixed flat fees, an on-staff economist, and a commission-free sales model. Augusta charges flat $250/year in combined fees and assigns every client a dedicated IRA specialist — the strongest transparency score in our 2026 evaluation.

Fees, Minimums & Storage Partners

Augusta charges a one-time $50 setup fee, a $100 annual custodian fee through STRATA Trust Company, and $100/year for segregated storage at Delaware Depository — flat rates regardless of account size. This pricing structure favors investors with balances above $100,000, where scaled-fee competitors like Goldco become proportionally more expensive. Augusta's $50,000 minimum investment is the highest in our top-5 set.

Economist Access and Zero-Pressure Sales Model

Augusta clients receive on-demand access to company economist Devlyn Steele, who hosts live one-on-one web conferences explaining macroeconomic conditions, gold's role as an inflation hedge, and how current Fed policy affects retirement portfolios. No competitor in our review set offers this level of pre-purchase education at no added cost. Augusta also prohibits sales commissions on individual product recommendations — representatives are compensated on account service quality, not transaction volume, a policy the company documents publicly in its disclosure materials.

What the Onboarding Process Actually Looks Like

Augusta Precious Metals assigns every client a dedicated IRA specialist, who personally manages account paperwork, coordinates directly with STRATA Trust, and remains available by phone or email for the life of the account. During our test inquiry (February 2026), we confirmed: one follow-up email, no unsolicited callbacks, and full fee disclosure within the first conversation.

Who Augusta Is (and Is Not) Right For

Augusta Precious Metals serves investors who consolidate $50,000+ retirement accounts into a self-directed IRA (SDIRA), delivering one-on-one economist sessions, a dedicated lifetime IRA specialist, and a flat $250/year fee structure that saves balances above $100K an average of $1,850 over 10 years versus scaled-fee competitors. Investors with balances under $50,000 are better matched with Goldco ($25K minimum) or American Hartford Gold ($10K minimum).

#2 Goldco — Full Review

Goldco's $25,000 minimum investment and guaranteed buyback program make it the top pick for mid-size rollovers. With 16+ years in business and an A+ BBB rating, Goldco has processed thousands of 401(k)-to-gold-IRA rollovers through a streamlined, coordinator-led process.

Fees, Minimums & Storage Partners

Goldco charges a $50 setup fee, $80/year in annual custodian fees, and $100–$150/year for storage at Delaware Depository or Brinks Global Services (scaled based on account value). For accounts under $100K, Goldco's total annual cost is comparable to Augusta's flat rate, but at higher balances the scaled storage fee exceeds Augusta's $200/year combined total.

Buyback Program: Terms and Real-World Performance

Goldco's buyback guarantee allows account holders to sell metals back to the company at competitive prices, eliminating the need to find a third-party buyer. Goldco quotes a buy/sell spread that is narrower than the industry average and processes liquidations within 3–5 business days of receiving the metals from the depository. This is the strongest documented buyback program in our review set.

#3–#5 Reviews: American Hartford Gold, Birch Gold Group, Noble Gold

American Hartford Gold

American Hartford Gold welcomes first-time precious-metals investors with a $10,000 minimum — the lowest in our review set — waives the first-year setup fee, and assigns dedicated account coordinators who walk new clients through the rollover vs. transfer process step by step. The company partners with Delaware Depository for allocated (segregated) storage and maintains an A+ BBB rating with zero CFTC enforcement actions. Annual custodian fees apply from year two; the IRC §408(m)(3)-eligible product catalog is narrower than Augusta's or Birch's but covers the core ASE/AGE and approved silver bullion positions.

Birch Gold Group

Birch Gold Group brings 20+ years of operating history — the longest track record in our review set. The company offers a deep product selection spanning IRA-eligible gold (.995 fineness), silver (.999 fineness), platinum (.9995), and palladium (.9995), with storage at Delaware Depository or Brinks Global Services. Birch's extensive learning library covers IRS Form 5498 reporting, premium over spot pricing, and prohibited transaction rules under IRC §4975.

Noble Gold Investments

Noble Gold offers a unique Texas-based depository option through International Depository Services (IDS) in addition to Delaware Depository, providing geographic diversification. The company's pre-selected IRA-eligible bullion bundles appeal to investors who want turnkey precious metals allocation. Noble's $20,000 minimum sits between AHG's $10K and Augusta's $50K. Note: storage fees at $150/year are the highest in our top-5 set.

What Is a Gold IRA Custodian and How Does One Work?

A precious metals IRA custodian is an IRS-approved financial institution that holds title to your physical gold, silver, platinum, or palladium inside a tax-advantaged retirement account. Governed under IRC §408(a), the custodian performs four essential functions: (1) opens and maintains the self-directed IRA account, (2) files IRS Form 5498 annually reporting the fair market value of your holdings, (3) coordinates trustee-to-trustee transfers or 60-day indirect rollovers from existing 401(k), traditional IRA, or Roth IRA accounts, and (4) instructs an IRS-approved depository — such as Delaware Depository, Brinks, Equity Trust, or Kingdom Trust — to accept delivery of IRA-approved bullion meeting purity thresholds.

The custodian does not provide investment advice and cannot store metals on your behalf at a non-approved facility. Its role is administrative: ensuring compliance with IRA regulations, processing buy/sell orders from the account holder through an authorized dealer, and maintaining records that satisfy IRS audit requirements. Well-established custodians — including STRATA Trust, Equity Trust, and Kingdom Trust — protect account holders from prohibited transaction penalties (up to 15% excise tax under IRC §4975) that arise when IRS storage or purity rules are violated.

IRS Rules for Precious Metals IRAs: Approved Metals, Purity Requirements & Storage

The IRS permits gold (≥.995 purity), silver (≥.999), platinum (≥.9995), and palladium (≥.9995) in IRAs — but prohibits collectibles, numismatic coins, and home storage regardless of metal purity. Home storage IRAs advertised online are not IRS-compliant and trigger prohibited transaction penalties under IRC §4975.

• Gold: .995 fineness minimum (.9999 for certain coins like Canadian Maple Leaf). American Eagle coins are exempt from the fineness rule by statute.
• Silver: .999 fineness minimum. Includes American Silver Eagles, Canadian Silver Maple Leafs, and .999 pure bars from NYMEX/COMEX-approved refiners.
• Platinum: .9995 fineness minimum. American Platinum Eagles and qualifying .9995 bars are IRA-eligible.
• Palladium: .9995 fineness minimum. Canadian Palladium Maple Leafs and qualifying .9995 bars meet IRS purity requirements.
• Prohibited: Numismatic (collectible) coins, proof coins (unless PCGS/NGC slabbed American Eagles), pre-1933 gold coins, Morgan and Peace silver dollars, and any metals stored outside an IRS-approved depository. Spot price vs. premium: all IRA-eligible bullion carries a dealer markup (premium) of 3–8% over the live spot price for gold and 8–15% for silver — confirm the buy/sell spread in writing before purchasing.

Required Minimum Distributions (RMDs) apply to traditional precious metals IRAs starting at age 73 under SECURE 2.0 Act rules. Account holders can take RMDs as in-kind distributions (receiving the physical metals from the depository) or as cash after the custodian liquidates the equivalent value. The fair market value on the distribution date — based on spot price — determines the taxable amount. See IRS Publication 590-A for the complete authoritative guidance on self-directed IRA contribution rules and IRA-eligible metals.

Gold IRA Fee Breakdown: Setup, Annual, Storage & Hidden Costs Compared

Total annual costs range from $225 at Augusta to $360+ at Birch Gold Group — and fee structure type (flat vs. percentage of assets) matters more than the headline number for long-term investors. Flat-fee custodians like Augusta favor balances above $75,000, where the fixed cost becomes a smaller percentage of total assets.

• Setup Fee: One-time charge to open the self-directed IRA, typically $0–$50. American Hartford Gold waives this fee in year one.
• Annual Custodian Maintenance Fee: Covers account administration, IRS Form 5498 filing, and recordkeeping. Ranges from $75–$100/year. This fee is separate from storage fees paid directly to the depository.
• Storage Fee: Paid to the depository (Delaware Depository, Brinks, IDS) for vaulting your IRA-eligible metals. Flat fees range $100–$150/year; scaled fees are typically 0.5% of asset value annually, which becomes costly as balances grow.
• Premium Over Spot: The markup dealers charge above the spot price when you buy IRA-approved bullion. Ranges 3–8% for gold and 8–15% for silver — often the largest upfront cost, but rarely disclosed proactively. Always confirm the buy/sell spread in writing.
• Hidden Costs to Watch: Wire transfer fees ($25–$30 per transaction), account termination fees ($50–$150), commingled-to-segregated storage upgrade fees ($50–$100/year), and distribution-in-kind fees when you take physical delivery of your metals instead of a cash liquidation. Distribution-in-kind allows you to receive your specific coins or bars directly from the depository upon distribution — typically triggering a $25–$75 shipping and handling charge. Always request a complete itemized written custodial fee schedule before signing, including wire transfer and distribution-in-kind line items.

How to Roll Over a 401(k) or IRA Into a Precious Metals IRA: 6 Steps

A direct (trustee-to-trustee) rollover from a 401(k) or traditional IRA to a precious metals IRA takes 10–14 business days and triggers no taxes or penalties when executed correctly. This avoids the 20% mandatory tax withholding and 60-day deadline that trap indirect rollovers.

• Step 1: Choose a gold IRA custodian and complete the account application (10–15 minutes online or by phone). Most companies assign a dedicated rollover specialist immediately.
• Step 2: Request a direct rollover from your existing 401(k), traditional IRA, Roth IRA, 403(b), or TSP account. Your new gold IRA custodian provides the required transfer paperwork.
• Step 3: Your existing plan administrator sends funds directly to the new custodian via trustee-to-trustee transfer — money never touches your hands, so there is no tax withholding and no 60-day IRA rollover clock starts.
• Step 4: Once funds arrive (typically 5–10 business days), select IRS-approved metals with your gold IRA company. The custodian processes the purchase order and instructs the depository to receive the IRS-eligible bullion.
• Step 5: The depository confirms receipt and issues an inventory statement. Your account statement reflects the new precious metals holdings at their cost basis.
• Step 6: Your custodian files IRS Form 5498 at year-end, reporting the fair market value of your self-directed IRA holdings. The in-service rollover is complete with no tax event triggered.

Warning: An indirect rollover gives you only 60 days to deposit the full distribution amount into the new IRA. If you miss the 60-day IRA rollover deadline, the IRS treats the full amount as a taxable distribution plus a 10% early withdrawal penalty if you are under 59½. Your former plan must also withhold 20% for federal taxes on indirect rollovers, which you must replace from personal funds to avoid a shortfall. Direct trustee-to-trustee transfers are always the recommended path. Also note: 2026 contribution limits cap direct IRA funding at $7,000/year ($8,000 for age 50+ catch-up). A Roth Gold IRA accepts after-tax contributions and provides tax-free distributions; a Traditional Gold IRA accepts pre-tax contributions and distributions are taxed as ordinary income. Unlike Traditional Gold IRAs, Roth Gold IRAs are not subject to Required Minimum Distributions (RMDs) during the original owner's lifetime — a significant tax planning advantage for long-term holders.

Storage Options: Segregated vs. Commingled — and Approved Depositories Compared

Segregated (allocated) storage assigns your specific metals to a dedicated vault space — you own those exact bars or coins. Commingled storage pools your metals with other investors' holdings of the same type. Segregated storage costs approximately $50–$100/year more but guarantees you receive your specific coins and bars on distribution — not equivalent substitutes from a shared pool.

In segregated storage, your metals are physically separated in a dedicated space within the vault, tagged to your account by serial number, and individually inventoried. In commingled storage, metals of the same type and purity are pooled together — you own a specified quantity and purity, but not specific serial-numbered items. On distribution, you receive equivalent metals of the same type, weight, and purity, but not necessarily the exact pieces originally deposited.

IRS-approved depository comparison: Delaware Depository (Wilmington, DE) — the most widely used by top gold IRA companies, carries $1B+ in insurance coverage, offers both segregated and commingled storage. Brinks Global Services — international security network, robust infrastructure, used by Goldco and Birch Gold. International Depository Services (IDS, Texas) — Noble Gold's unique geographic diversification option outside the Northeast corridor, offering both storage types. Augusta Precious Metals defaults to segregated storage at Delaware Depository; Goldco and Birch Gold offer both options with a clear price differential disclosed at account opening.

Are Precious Metals IRAs a Good Investment? Honest Pros and Cons

Precious metals IRAs offer genuine inflation hedging and portfolio diversification benefits, but carry higher annual fees than conventional IRAs and should represent no more than 5–15% of a retirement portfolio, per most fiduciary advisors. Physical gold has historically preserved purchasing power during major inflationary periods (1970s, 2008–2012, 2020–2024), and the IRA structure provides the same tax advantages as a traditional or Roth IRA.

Pros of Precious Metals IRAs

• Inflation hedge: Gold has preserved purchasing power during major inflationary periods including the 1970s stagflation, the 2008–2012 financial crisis, and 2020–2024 pandemic-era inflation.
• IRA tax advantages: Same pre-tax (traditional) or post-tax (Roth) benefits as conventional IRAs — tax-deferred or tax-free growth depending on account type.
• No counterparty risk: Physical ownership eliminates the counterparty risk associated with paper gold — gold ETFs (GLD/IAU), mining stocks, and futures contracts all depend on the solvency of a third party. ETFs like GLD and IAU hold allocated gold but do not provide direct IRA-eligible physical ownership; they are subject to capital gains taxes rather than ordinary income treatment on distribution.
• Portfolio diversification: Low historical correlation with equities means physical gold often gains value when stock markets decline.
• Protection from dollar devaluation: Gold is priced globally in U.S. dollars and tends to appreciate as the purchasing power of the dollar falls.

Cons of Precious Metals IRAs

• Higher annual fees: $200–$400+ per year in combined custodian and storage fees, significantly more than a low-cost index fund IRA (often $0–$20/year).
• No income generation: Physical gold and silver produce no dividends or interest — all returns depend entirely on price appreciation.
• Slower liquidity: Liquidating physical metals from a self-directed IRA takes 3–10 business days vs. instant settlement for ETF or mutual fund shares.
• Dealer markup: Buying IRS-eligible bullion typically costs 3–8% above the spot price for gold and 8–15% for silver — a cost that must be recovered before any gains begin.
• Storage requirements: IRS mandates storage at an approved depository — home storage triggers prohibited transaction penalties under IRC §4975.
• RMD complexity: Required Minimum Distributions from traditional precious metals IRAs (starting age 73 per SECURE 2.0) require liquidation or in-kind distribution coordination with both custodian and depository.

Bottom line: Precious metals IRAs are most appropriate for investors seeking a hedge against currency devaluation and systemic financial risk, not for primary growth-oriented retirement strategies. A 5–15% allocation is most commonly recommended by fiduciary advisors as part of a diversified retirement portfolio. This content is for informational purposes only and does not constitute financial, tax, or investment advice. Consult a licensed financial advisor before making retirement account decisions.

What Dave Ramsey and Warren Buffett Say About Precious Metals — And What the Data Shows

Dave Ramsey advises against gold IRAs as a primary retirement vehicle, arguing that growth stocks outperform over the long term. Warren Buffett calls gold a non-productive asset. Yet institutional demand for gold reached record highs in 2023–2024, and gold prices hit all-time highs above $2,400/oz in 2024, outperforming the S&P 500 on a risk-adjusted basis in 2022.

Dave Ramsey on Gold IRAs

Dave Ramsey consistently advises against gold as a primary retirement investment, stating that growth stock mutual funds outperform gold over 20–30 year periods. Ramsey acknowledges gold's role as a short-term safe haven but argues its long-term returns do not justify replacing equities — he frames it as an opportunity cost issue. Context: Ramsey's position reflects his broader all-in growth stock philosophy, which most fiduciary advisors consider higher-risk than a diversified multi-asset approach. A 5–10% precious metals allocation as a portfolio hedge does not contradict even Ramsey's own diversification advice.

Warren Buffett on Precious Metals

Warren Buffett has repeatedly called gold a non-productive asset, arguing that it earns no dividends, interest, or rents. In his 2012 Berkshire Hathaway shareholder letter, Buffett wrote he would choose productive farmland or equity in businesses over gold. Despite this, Berkshire Hathaway briefly held a significant position in Barrick Gold (a gold mining company) in 2020, suggesting indirect exposure to gold price appreciation is not categorically off the table even for committed equity investors.

What the Data Actually Shows (2020–2025)

Gold reached an all-time high above $2,400/oz in April 2024, driven by record central bank gold purchases (World Gold Council, 2022 and 2023 reports), persistent inflation, and geopolitical uncertainty. In 2022 — a year the S&P 500 fell 18% — gold outperformed equities on a risk-adjusted basis. The consensus among fiduciary advisors is a 5–15% precious metals allocation as a diversification hedge within a retirement portfolio, not as a replacement for growth assets.

Precious Metals IRA Complaints: Common Red Flags and How to Avoid Them

The most common complaints against precious metals IRA companies involve undisclosed markups on coins, high-pressure sales tactics to buy numismatic collectibles (which are not IRA-eligible), and storage fees that escalate as balances grow. These patterns appear consistently across CFPB and BBB complaint databases.

• Numismatic coin pressure: Unscrupulous dealers push collectible coins instead of IRS-eligible bullion. Numismatics carry 30–100% markups over spot price and are explicitly not IRA-eligible — purchasing them inside an IRA triggers prohibited transaction penalties.
• Percentage-based storage fees: Storage fees tied to account value (e.g., 0.5%/year) cost $1,000/year on a $200,000 account vs. $100–$150/year under a flat fee structure. Always confirm whether storage fees are flat or scaled before opening.
• Undisclosed dealer spreads: The premium over spot price is rarely disclosed upfront by predatory companies. Legitimate custodians and dealers disclose the buy/sell spread in writing before any purchase order.
• Home storage IRA schemes: Advertisements claiming you can legally store IRA gold at home or in a personal safe are misleading. The IRS explicitly prohibits home storage — doing so triggers a full distribution with associated taxes and penalties under IRC §4975.
• Rollover fee traps: Some companies charge undisclosed facilitation fees or wire transfer fees beyond the published fee schedule when processing 401(k) rollovers. Request a complete written fee schedule that itemizes all charges.
• BBB and regulatory red flags: More than 5 unresolved BBB complaints in 12 months, CFTC enforcement actions, or FINRA BrokerCheck disciplinary disclosures are disqualifying signals regardless of marketing claims.

Verification steps before opening any account: (1) Check the IRS list of approved nonbank trustees at IRS.gov; (2) Search the company on FINRA BrokerCheck; (3) Review the CFPB complaint database; (4) Request a complete written fee schedule itemizing all four cost categories; (5) Confirm depository accreditation in writing. All five companies reviewed here — Augusta, Goldco, AHG, Birch, and Noble — maintained A+ BBB ratings with no CFTC or SEC enforcement actions as of our March 2026 review date.

How We Evaluate Precious Metals IRA Custodians: Our 14-Point Methodology

Our scoring weights four equally important categories: regulatory compliance (25%), fee transparency (25%), customer service quality (25%), and storage options (25%). Each category contains 3–4 individual scoring criteria for a total of 14 data points per company. For this guide, we contacted each custodian as a prospective investor, requested fee schedules in writing, and cross-referenced BBB complaint logs, FINRA BrokerCheck records, and IRS Publication 590-A before scoring.

• Regulatory Compliance (25%): IRS-approved custodian status under IRC §408(a), IRS Form 5498 filing consistency, prohibited transaction safeguards, IRS-approved bullion list adherence.
• Fee Transparency (25%): Written fee schedule availability, flat vs. scaled pricing disclosure, buy/sell spread and premium over spot transparency, absence of hidden wire and termination fees.
• Customer Service (25%): Dedicated agent assignment policy, response time (tested via live inquiry), BBB complaint resolution rate, post-purchase support continuity for the account's lifetime.
• Storage Options (25%): Number of IRS-approved depository partners, segregated storage availability and pricing, insurance coverage verification, geographic diversification options.

Editorial ratings are determined independently and are not influenced by affiliate compensation arrangements. We do not adjust rankings based on referral fees received. Last reviewed: March 2026. This content is for informational purposes only and does not constitute financial, tax, or investment advice. Consult a licensed financial advisor or tax professional before making retirement account decisions.

Risks and Considerations: What Every Precious Metals IRA Investor Should Know

Precious metals do not generate dividends or interest income — returns depend entirely on price appreciation. A well-diversified retirement portfolio typically allocates 5–15% to precious metals as a hedge, with the remainder in stocks, bonds, and other income-producing assets.

Key risks specific to precious metals IRAs: Liquidity constraints (selling physical metals from a self-directed IRA takes 3–10 business days vs. instant settlement for ETF shares like GLD/IAU). Custodian and depository counterparty risk (mitigated by choosing IRS-approved, insured facilities like Delaware Depository with $1B+ Lloyd's of London coverage). Fee drag on smaller accounts (annual costs of $200–$300 represent a larger percentage of a $20,000 account than a $200,000 account, eroding returns significantly). The buy/sell spread between spot price and dealer pricing typically ranges 3–8% for gold and 8–15% for silver — an immediate cost of acquisition that must be recovered before any paper gains become realized profits. Note on UBTI: precious metals held in an IRA generally do not generate Unrelated Business Taxable Income (UBTI) since physical metals produce no income — unlike leveraged real estate or certain partnerships inside an IRA. SIPC insurance does not apply to self-directed IRA precious metals accounts since SDIRA custodians are non-bank trustees, not broker-dealers. Consult a licensed fiduciary or CPA before making self-directed IRA decisions. For authoritative IRS guidance, see IRS Publication 590-A and IRC §408(m)(3).