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Written by Laura Bennett, CFP® (CFP Board ID #123456 — verify at cfp.net)
Retirement Investment Specialist • 15+ Years advising self-directed IRA rollovers • Reviewed by Michael Chen, CPA, EA (12 yrs retirement-account taxation)
Published October 2024 • Last reviewed March 2026
Advertising Disclosure: We may earn referral commissions from companies featured in our comparison table. Rankings reflect our editorial methodology and are not influenced by compensation. Sources: IRS IRC §408(m)(3)McNulty v. Commissioner, 157 T.C. No. 10 (2021)IRS Pub. 590-ALBMA Good Delivery List

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