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Last updated: June 24, 2026 · By Gold California Editorial
Quick answer: Yes, but the timing matters. A SIMPLE IRA can be rolled into a self-directed gold IRA after the 2-year participation period. The IRS treats a post-2-year SIMPLE IRA as a traditional IRA for rollover purposes, so a trustee-to-trustee transfer from your SIMPLE IRA to a self-directed precious-metals IRA carries no federal tax and no withholding. Inside the first 2 years, a SIMPLE IRA can only transfer to another SIMPLE IRA on a tax-free basis. A move to any other IRA or plan during that window is treated as an early withdrawal and stacks the 25% federal additional tax plus a 6% California additional tax on Form 3805P, 31% combined, before ordinary income tax. For a California small-business owner, the SIMPLE IRA itself also satisfies the CalSavers mandate under Government Code Section 100032(h)(1), an exemption many small employers undervalue. We walk through every figure with an IRS or FTB citation.
Short on time? The essentials
- A SIMPLE IRA is a Savings Incentive Match Plan for Employees under IRC 408(p). It accepts both employee salary reductions and employer contributions, unlike a SEP IRA.
- Eligible employers: any business with 100 or fewer employees who earned $5,000 or more in the prior year. The employer cannot maintain any other qualified plan during the year.
- 2026 employee salary reduction limit: $17,000 standard, or $18,100 at employers with 25 or fewer employees under SECURE 2.0 Section 117. Catch-up at age 50: $4,000.
- 2026 super catch-up for ages 60 to 63: $5,250. Combined cap across all employer plans: $24,500.
- The 2-year clock starts on the date of the first contribution to your SIMPLE IRA. The IRS rule is verbatim from the SIMPLE IRA Withdrawal and Transfer page.
- Inside the first 2 years, a SIMPLE IRA can only roll or transfer to another SIMPLE IRA tax-free. Any other rollover is a taxable distribution subject to the 25% federal additional tax.
- After 2 years, a direct trustee-to-trustee transfer from a SIMPLE IRA to a self-directed gold IRA carries no federal tax and no California tax.
- California adds 6% to a within-2-years early SIMPLE IRA distribution and 2.5% to the standard early distribution, both on FTB Form 3805P.
- Offering a SIMPLE IRA exempts a California employer from CalSavers under GOV Section 100032(h)(1). The CalSavers mandate covers employers with one or more employees as of December 31, 2025.
- The California Department of Financial Protection and Innovation has pursued real precious-metals fraud, including a Red Rock Secured order of over $56,000,000 with coin markups up to 129.97%.
This page is for California small-business owners who sponsor a SIMPLE IRA, or plan to. That includes sole proprietors with employees, S corp owners, partnerships, and LLCs with a payroll. We cover whether SIMPLE IRA dollars can move into a self-directed gold IRA, when, and how. We walk through federal rules, the 2-year rule, California tax, and the CalSavers exemption angle most articles skip. Every figure cites an IRS, FTB, or California Legislature source.
What a SIMPLE IRA is, and why it can roll to a gold IRA
A SIMPLE IRA is a Savings Incentive Match Plan for Employees under Section 408(p) of the Internal Revenue Code. Two parties fund it. The employee makes salary reduction contributions, and the employer makes either matching or nonelective contributions (source: IRS SIMPLE IRA Plan page).
This is the structural difference from a SEP IRA. A SEP IRA is funded only by employer contributions. A SIMPLE IRA splits the work. Both vehicles are designed for small businesses, but a SIMPLE IRA is the only one that lets a small-business employee defer their own paycheck dollars into a retirement account without the cost of a 401(k).
The IRS treats a SIMPLE IRA as a traditional IRA for rollover purposes once the 2-year participation period is past. The 2025 IRS Rollover Chart confirms a SIMPLE IRA after 2 years can roll to a Traditional IRA, SEP IRA, qualified plan, 403(b), or 457(b) on a tax-free basis (source: IRS Rollover Chart).
A self-directed precious-metals IRA at an IRS-approved nonbank trustee is a traditional IRA in legal form. After the 2-year mark, a SIMPLE IRA balance can move into it through a trustee-to-trustee transfer. Federally, the move is a traditional-to-traditional transfer with no tax and no withholding.
Who can offer a SIMPLE IRA in California
The IRS eligibility test is the same nationwide. An employer with 100 or fewer employees who each earned $5,000 or more in compensation during the preceding calendar year can adopt a SIMPLE IRA. The employer cannot maintain any other qualified retirement plan during the calendar year (source: IRS SIMPLE IRA Plan page).
The plan is set up on one of two IRS forms. Form 5304-SIMPLE lets each employee pick their own financial institution. Form 5305-SIMPLE designates a single institution for the whole plan. Neither form is filed with the IRS (source: IRS Publication 560).
An employer must give all eligible employees a 60-day election notice before each calendar year. All SIMPLE IRA contributions are 100% vested immediately. No loans are permitted from a SIMPLE IRA, unlike a 401(k).
For a California small business, the practical eligibility set is wide. Sole proprietorships with one or more employees, S corps, partnerships, LLCs, and nonprofits all qualify if they fit the 100-employee ceiling and the no-other-plan rule.
The CalSavers exemption for employers who offer a SIMPLE IRA
California's CalSavers Retirement Savings Program is a state-mandated payroll deduction IRA. Government Code Section 100032(e) sets the deadline. By December 31, 2025, eligible employers with one or more employees who do not offer a workplace retirement plan must register and facilitate CalSavers (source: California Government Code Section 100032).
The statute also lists an exemption. Government Code Section 100032(h)(1) exempts an employer who provides an employer-sponsored retirement plan. The list of qualifying plans includes a defined benefit plan, a 401(k), a SEP plan, a SIMPLE plan, and an automatic enrollment payroll deduction IRA. The exemption applies if the plan or IRA qualifies for favorable federal income tax treatment under the federal Internal Revenue Code.
The practical implication is plain. Offering a SIMPLE IRA satisfies the CalSavers mandate for a California small employer. The SIMPLE IRA also gives the owner a personal retirement account, the option to match employee deferrals, and a federally tax-favored structure CalSavers cannot match.
An employer who chose CalSavers and now wants to switch to a SIMPLE IRA can do so. The CalSavers program lets employers exit by submitting an exemption request through the employer portal. We summarize the steps in the California gold IRA guide.
2026 SIMPLE IRA contribution limits
The IRS resets SIMPLE IRA dollar caps every year. SECURE 2.0 added two layers that did not exist before 2024: a higher employee limit for small employers, and a super catch-up for ages 60 to 63.
For 2026, the standard employee salary reduction limit is $17,000. The higher limit for employers with 25 or fewer employees, under SECURE 2.0 Section 117, is $18,100. The catch-up at age 50 or older is $4,000. The super catch-up for ages 60 through 63 is $5,250 (source: IRS, SIMPLE IRA contribution limits).
The same employee cannot exceed $24,500 in 2026 across all employer plans. That total cap includes 401(k), 403(b), SEP, and SIMPLE deferrals across every employer the participant works for during the year (source: IRS COLA table).
On the employer side, three formulas matter. A standard matching contribution is dollar-for-dollar up to 3% of compensation. A reduced match can go as low as 1% but only for 2 of any 5 consecutive years. A nonelective contribution is 2% of every eligible employee's compensation, made whether or not the employee defers (source: IRS SIMPLE IRA Plan page).
SECURE 2.0 added higher employer formulas at employers with 26 to 100 employees who elect the higher employee limit: a 4% match or a 3% nonelective. A separate uniform nonelective adds up to the lesser of 10% of compensation or $5,000 per eligible employee.
| Figure | 2026 amount |
|---|---|
| Employee salary reduction, standard | $17,000 |
| Employee salary reduction, employer with 25 or fewer employees | $18,100 |
| Catch-up at age 50 and older | $4,000 |
| Super catch-up at ages 60, 61, 62, 63 | $5,250 |
| Combined cap across all employer plans | $24,500 |
| Employer match, standard | Up to 3% of compensation |
| Employer match, higher (SECURE 2.0) | Up to 4% of compensation |
| Employer nonelective, standard | 2% of compensation |
| Employer compensation cap counted | $360,000 |
Sources: IRS, SIMPLE IRA Contribution Limits; IRS, COLA Increases table; IRS, SIMPLE IRA Plan page. Checked June 2026.
The 2-year rule and why it controls the rollover
The 2-year rule is the single most misunderstood SIMPLE IRA mechanic. It governs when you can roll the balance out, what it costs if you cannot wait, and how California adds its own surcharge on top.
The 2-year clock starts on the date of the first contribution to your SIMPLE IRA. It is a per-participant clock, not a per-employer clock. If you participated in a SIMPLE IRA at a prior employer and the 2-year period has run there, that history follows you (source: IRS, SIMPLE IRA Withdrawal and Transfer Rules).
Inside the first 2 years, only one tax-free move is allowed. The participant can transfer SIMPLE IRA funds to another SIMPLE IRA on a trustee-to-trustee basis. Any rollover or transfer to a Traditional IRA, Roth IRA, SEP IRA, 401(k), 403(b), or 457(b) during that window is treated as a withdrawal.
The IRS makes the cost of an early withdrawal verbatim. The agency writes: "The amount of the additional tax you have to pay increases from 10% to 25% if you make the withdrawal within 2 years from when you first participated in your employer's SIMPLE IRA plan."
The reporting follows. A Form 1099-R box 7 code S signals a SIMPLE IRA distribution within the first 2 years subject to the 25% federal rate. Code S is the marker the IRS uses to apply the higher tax automatically.
After the 2 years are past, the SIMPLE IRA acts like a traditional IRA for rollover purposes. Tax-free transfers to a traditional IRA (including a self-directed precious-metals IRA), SEP IRA, or qualified plan become available. Roth conversions are also allowed after the 2 years, with the converted amount included in income.
Can you roll your account into a gold IRA? California eligibility checker
Most retirement money can move into a gold IRA once it is an eligible rollover distribution. Pick your account and situation for a general answer. Always confirm the specifics with your plan administrator or custodian.
General guidance only, not tax or financial advice. Eligibility depends on your specific plan document and IRS rules; confirm with your plan administrator and a tax advisor. A direct trustee-to-trustee transfer avoids the 60-day rule and 20% withholding.
Picking a company that explains every fee up front is the first step. Get the free gold IRA company checklist.
How to roll a SIMPLE IRA into a self-directed gold IRA
Once the 2-year window has run, the move is a regular trustee-to-trustee transfer. Follow the steps in order to keep the IRS paperwork clean and avoid an accidental distribution.
- Confirm the 2-year date in writing. Pull the date of the first SIMPLE IRA contribution from your custodian statement. Document the date in a brief note for your tax file (source: IRS, SIMPLE IRA Withdrawal and Transfer Rules).
- Open a self-directed IRA for the metal. Pick a custodian that handles precious metals. The custodian holds legal title to the account and handles IRS reporting on Form 5498 for contributions and Form 1099-R for distributions.
- Pick the depository before signing. Approved facilities such as Delaware Depository or Brink's hold the metal. Choosing depository and metal early avoids a holding period in cash inside the new account.
- Request a direct trustee-to-trustee transfer. Ask your SIMPLE IRA custodian to send the cash or eligible assets directly to the new self-directed IRA. No money is paid to you, and no 60-day clock starts.
- Buy IRS-approved bullion or coins. Once cash lands inside the self-directed IRA, choose qualifying metal that meets the IRS fineness rules. The approved depository takes physical possession (source: 26 U.S.C. Section 408).
- Keep the paperwork for 7 years. Keep the transfer letter, the new account opening documents, the Form 5498 contribution report, and the receipt for the metal. California can audit retirement events that flow through Schedule CA (540).
Trustee-to-trustee transfers between IRAs are NOT counted under the one-rollover-per-12-months IRA aggregation rule per IRS Pub 590-A. Indirect (60-day) rollovers are. The next section walks through the difference.
Direct trustee-to-trustee transfer versus the 60-day rollover
How the money moves decides how much of it survives the move. There are two paths, and only one is safe in practice.
A direct trustee-to-trustee transfer is the route to use. The SIMPLE IRA custodian sends the funds straight to the new self-directed IRA. No tax is withheld, no 60-day clock starts, and the move does not count toward the one-rollover-per-12-months IRA aggregation rule (source: IRS Publication 590-A).
An indirect 60-day rollover is different. The SIMPLE IRA pays you a check, and you have 60 days to redeposit it into another IRA. Miss the window, and the full amount becomes a taxable distribution. The 10% federal additional tax applies if you are under age 59 1/2 with no qualifying exception, or 25% if you are inside the SIMPLE 2-year window.
IRA-to-IRA indirect rollovers do not trigger the 20% mandatory withholding that employer plan rollovers face. Optional 10% federal withholding can still apply unless you opt out on Form W-4R. Use a direct trustee-to-trustee transfer and the question never comes up.
| Feature | Direct trustee-to-trustee transfer (recommended) | 60-day indirect rollover |
|---|---|---|
| How the money moves | SIMPLE custodian sends funds straight to your self-directed IRA (Safe) | SIMPLE custodian pays you, then you redeposit the funds yourself (Risk) |
| Federal withholding | None withheld | 10% optional federal withholding unless you opt out on Form W-4R |
| Deadline to act | No 60-day clock | Must redeposit within 60 days |
| 12-month IRA aggregation rule | Not subject (Pub 590-A) | Counts toward the once-per-12-months limit |
| Inside the SIMPLE 2-year window | Only to another SIMPLE IRA | Any other destination triggers the 25% additional tax |
| If something goes wrong | Low risk of an accidental taxable event | Miss 60 days and the full amount is taxable |
Sources: IRS Publication 590-A; IRS SIMPLE IRA Withdrawal and Transfer Rules. Checked June 2026.
How a SIMPLE IRA to gold IRA rollover is taxed in California
A post-2-year direct trustee-to-trustee transfer is not a taxable event for federal or California purposes. The money never enters your hands, so there is nothing to report as income that year. California has no separate state-level rollover penalty when the rules are followed.
California's tax questions arise only if you take a SIMPLE IRA distribution in hand instead of transferring it. A distribution paid to you flows through federal AGI, then onto your California return via Schedule CA (540) (source: California FTB, Early distributions).
California has nine statutory brackets topping at 12.3%, plus a 1% Mental Health Services Tax on income over $1,000,000, for a top combined marginal rate of 13.3% (source: California Revenue & Taxation Code; FTB Schedule X).
The early-withdrawal stack before age 59 1/2
Age and the 2-year clock interact. After 2 years and before age 59 1/2, an in-hand SIMPLE IRA distribution carries the standard 10% federal additional tax plus the 2.5% California additional tax reported on FTB Form 3805P, 12.5% combined.
Inside the first 2 years, both surcharges climb. The federal rate rises to 25%. California's Form 3805P line 4 says the same. If any amount on line 3 was a SIMPLE IRA distribution received within 2 years from the first participation date, the multiplier is 6%, not the standard 2.5% (source: FTB Form 3805P instructions).
The combined within-2-years stack is 25% federal plus 6% California, 31% before ordinary income tax. A direct trustee-to-trustee transfer after the 2-year mark avoids the whole stack. Consult your tax advisor for your situation.
IRS rules for the gold IRA itself
Once your SIMPLE IRA dollars land inside a self-directed gold IRA, the account follows the same federal rules as any traditional IRA. Four points matter most.
Only IRS-approved metals qualify. The recognized minimum fineness is gold .995, silver .999, and platinum or palladium .9995, drawn from commodity-market delivery standards (source: 26 U.S.C. Section 408). American Gold and Silver Eagles qualify under a separate carve-out for U.S.-minted coins.
A licensed custodian must hold the account. The custodian is a bank or an IRS-approved non-bank trustee that holds legal title and handles reporting. You direct the choices, but the custodian administers the account.
An approved depository must store the metal. The law requires the trustee to keep physical possession (source: IRS collectibles snapshot). Keeping IRA metal at home is treated as a distribution, and using it yourself is a prohibited transaction. See the home-storage myth page for the detail.
Required Minimum Distributions begin at age 73 under SECURE 2.0 for those born 1951 to 1959, and at age 75 for those born 1960 or later starting in 2033 (source: IRS Publication 590-B). SIMPLE IRAs follow the same RMD rules as traditional IRAs after a participant separates from service.
SIMPLE IRA versus SEP IRA versus Solo 401(k) for small California businesses
A SIMPLE IRA is one of three small-business retirement plans that can ultimately funnel into a self-directed gold IRA. The right choice depends on whether you have employees besides yourself, how much you want to contribute, and how much paperwork you can sustain.
A SEP IRA is employer-only. A SIMPLE IRA accepts both employee deferrals and an employer match or nonelective. A Solo 401(k) is for owner-only businesses and supports both elective deferrals and profit-sharing, but loses the Solo treatment the moment you hire a non-spouse employee.
| Feature | SIMPLE IRA | SEP IRA | Solo 401(k) |
|---|---|---|---|
| Plan code | IRC 408(p) | IRC 408(k) | IRC 401(a) / 401(k) |
| Eligible employer | 100 or fewer employees, no other qualified plan | Any size; common-law employees must be covered if they meet the test | Owner-only (spouse allowed) |
| Employee deferral, 2026 | $17,000 standard, $18,100 if 25 or fewer employees | Not allowed | $24,500 |
| Catch-up at age 50, 2026 | $4,000 | Not allowed | $8,000 |
| Super catch-up ages 60 to 63, 2026 | $5,250 | Not allowed | $11,250 |
| Employer contribution | 3% match (standard) or 2% nonelective | Up to 25% of compensation (20% effective for self-employed) | Up to 25% of compensation profit-sharing |
| CalSavers exemption | Yes (GOV 100032(h)(1)) | Yes (GOV 100032(h)(1)) | Yes (GOV 100032(h)(1)) |
| IRS Form 5500 filing | Never required | Never required | Required once assets exceed $250,000 |
| Rollover to self-directed gold IRA | After 2-year participation period | Direct transfer at any time, traditional-side | Direct rollover after separation, or in-service if plan allows |
Sources: IRS Publication 560 (for use in 2025); IRS, SIMPLE IRA Plan page; IRS, COLA Increases table; California Government Code Section 100032. Checked June 2026.
The SIMPLE IRA is the only one of the three that supports employee deferrals at a payroll-deduction cost-effective for small staff. A SEP IRA is simpler administratively but skips the employee deferral entirely. A Solo 401(k) gives the highest cap but cannot survive the first non-spouse hire.
What fees a gold IRA carries
A gold IRA costs more to run than an index fund, and a small SIMPLE IRA balance feels those costs more than a large one. Knowing the line items up front protects you.
Expect a one-time setup fee, an annual custodian fee, and an annual storage fee paid to the depository. On top sits the dealer's spread, the gap between what you pay for metal and what it would sell for on the same day. The spread is usually the largest lifetime cost and the least clearly disclosed.
A SIMPLE IRA balance built up over a few years of $17,000 or $18,100 annual deferrals can still be modest when the 2-year mark arrives. Compare the all-in cost across at least three custodians before you sign. See gold IRA fees explained for the breakdown.
Risks, red flags, and how California protects you
The SIMPLE IRA account structure is legitimate and IRS-sanctioned. The gold IRA structure is also legitimate and IRS-sanctioned. The risk is rarely the account. It is the sales pitch attached to it.
California's Department of Financial Protection and Innovation regulates financial-service providers in the state and can take enforcement action, including restitution and penalties (source: DFPI). It has pursued real precious-metals fraud, often in coordination with federal regulators.
In one joint action, Red Rock Secured was ordered to pay more than $56,000,000. A federal court found the firm convinced over 950 people to buy coins worth about $30 million for roughly $69 million. The markups ran between 91.89% and 129.97% (source: CFTC release 8898-24).
The pattern to watch is a pitch that pushes high-markup premium or rare coins over common bullion. Coin upsells are where buyers lose the most. See the dealers Gold California clears and the ones we warn against.
If something goes wrong, a Californian can file a complaint with the DFPI online at dfpi.ca.gov, or call the help line at 1-866-275-2677. National banks are handled by the OCC instead. Filing is free and acknowledged quickly.
When rolling a SIMPLE IRA into gold is a bad idea
A balanced look has to name when this works against you. For many California small-business owners, moving a SIMPLE IRA into gold is the wrong move at this stage, and saying so plainly is part of an honest guide.
It is usually a bad idea in these situations:
- You are still inside the 2-year SIMPLE participation window. Any move to a non-SIMPLE IRA stacks 25% federal plus 6% California additional tax on top of ordinary income tax. The cost is too high; wait until the clock runs.
- Your SIMPLE IRA balance is small against the fee drag. Setup, annual custodian, storage, and the dealer spread are largely fixed. On a small SIMPLE balance those costs eat a large share, so a modest holding can struggle to ever come out ahead.
- You may need the money within a few years. Metal is volatile short-term, and selling means crossing the dealer spread again. Before age 59 1/2 you also stack the 10% federal and 2.5% California additional taxes if you take cash in hand rather than transfer.
- Your business income is volatile. A small-business owner with a thin emergency fund and irregular pay should keep liquidity higher. Locked-up retirement metal cannot pay rent next month.
- You plan a backdoor Roth strategy. The Form 8606 pro-rata rule aggregates traditional, SEP, and SIMPLE IRA balances when calculating the taxable portion of a conversion. A large SIMPLE balance can make a backdoor Roth largely taxable (source: IRS Publication 590-B). See backdoor Roth and gold IRAs for high-earning Californians.
- You also sponsor the plan for employees and have not modeled the employer side. Moving your own balance does not move theirs. The plan paperwork, the 60-day notice, and the employer match obligations continue.
If one of these describes you, slowing down is the sensible call. The 2-year rule and the Form 8606 aggregation rule both punish a hasty SIMPLE-to-gold decision more than most pitches admit.
SIMPLE IRA gold IRA questions, answered
Can I roll my SIMPLE IRA into a gold IRA?
Yes, but only after the 2-year participation period. Within the first 2 years, a SIMPLE IRA can only transfer to another SIMPLE IRA on a tax-free basis. After 2 years, the IRS treats a SIMPLE IRA as a traditional IRA for rollover purposes, and a direct trustee-to-trustee transfer to a self-directed gold IRA carries no federal tax.
When does the 2-year SIMPLE IRA clock start?
The clock starts on the date of the first contribution to your SIMPLE IRA. It is a per-participant clock. If you participated in a SIMPLE IRA at a prior employer and the 2-year period has already run there, that history follows you (source: IRS, SIMPLE IRA Withdrawal and Transfer Rules).
What happens if I take a SIMPLE IRA distribution within the first 2 years?
The IRS applies a 25% additional tax on top of ordinary income tax instead of the standard 10%. California adds 6% on FTB Form 3805P line 4 instead of 2.5%. The combined within-2-years stack is 31% before ordinary income tax applies. Consult your tax advisor for your situation.
Does offering a SIMPLE IRA exempt me from CalSavers?
Yes. California Government Code Section 100032(h)(1) exempts employers that sponsor an employer-sponsored retirement plan. Qualifying plans include a SIMPLE plan, a SEP plan, a 401(k), a defined benefit plan, or an automatic-enrollment payroll-deduction IRA. The plan must qualify for favorable federal income tax treatment under the Internal Revenue Code.
How much can a California small-business owner contribute to a SIMPLE IRA in 2026?
The employee salary reduction limit is $17,000, or $18,100 if the employer has 25 or fewer employees under SECURE 2.0 Section 117. Catch-up at age 50 is $4,000. The super catch-up at ages 60, 61, 62, and 63 is $5,250. The employer match or nonelective sits on top.
Will the IRS or California tax a SIMPLE IRA to gold IRA transfer after the 2-year mark?
No, not when done as a direct trustee-to-trustee transfer between traditional-side IRAs. The money never enters your hands, so there is no taxable event federally or in California. A direct transfer is also exempt from the one-rollover-per-12-months IRA aggregation rule under IRS Pub 590-A.
Does a SIMPLE IRA balance affect my backdoor Roth conversion?
Yes. The Form 8606 pro-rata rule aggregates the December 31 balances of all your traditional, SEP, and SIMPLE IRAs when calculating the taxable portion of any Roth conversion. A large SIMPLE balance can make a backdoor Roth largely taxable. Workplace 401(k) and 403(b) balances are excluded from the aggregation.
Are Roth SIMPLE IRAs allowed now?
Yes. SECURE 2.0 Section 601, effective for tax years beginning after 2022, permits SIMPLE IRA contributions to be designated as Roth if the plan and the custodian support the election. A Roth SIMPLE contribution is included in income in the year of contribution, like any Roth contribution. Adoption has been gradual; not every custodian offers it yet.
Sources
- IRS, SIMPLE IRA Plan. Checked June 2026.
- IRS, Retirement Topics - SIMPLE IRA Contribution Limits. Checked June 2026.
- IRS, SIMPLE IRA Withdrawal and Transfer Rules. Checked June 2026.
- IRS, Publication 560, Retirement Plans for Small Business (for use in 2025). Checked June 2026.
- IRS, COLA Increases for Dollar Limitations on Benefits and Contributions. Checked June 2026.
- IRS, Rollover Chart. Checked June 2026.
- IRS, Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs). Checked June 2026.
- IRS, Publication 590-B, Distributions from Individual Retirement Arrangements. Checked June 2026.
- Cornell Legal Information Institute, 26 U.S.C. Section 408. Checked June 2026.
- IRS, Investments in collectibles in individually directed qualified plan accounts (Issue Snapshot). Checked June 2026.
- California Franchise Tax Board, Early distributions. Checked June 2026.
- California Franchise Tax Board, Form 3805P instructions (Additional Taxes on Qualified Plans). Checked June 2026.
- California Legislature, Government Code Section 100032 (CalSavers Retirement Savings Trust Act). Checked June 2026.
- California Department of Financial Protection and Innovation, Submit a Complaint. Checked June 2026.
- U.S. Commodity Futures Trading Commission, Release 8898-24 (Red Rock Secured). Checked June 2026.
