Which federal rules differ?
| Issue | Traditional IRA | Roth IRA |
|---|---|---|
| Regular contribution deduction | May be available subject to conditions. | No deduction. |
| Distributions | Generally taxable as ordinary income; nondeductible basis affects the taxable amount. | Qualified distributions excluded from gross income; other distributions require ordering analysis. |
| Original-owner RMDs | Minimum distribution requirements apply under the owner’s applicable rules. | No lifetime owner RMD. |
| Physical metal eligibility | IRA collectible restriction and exceptions apply. | The same IRA restriction and exceptions apply. |
IRS Publication 590-A (2025) · as of 2026-11-11
IRS Publication 590-B (2025) · as of 2026-11-11
IRS: collectibles and metal exceptions · as of 2026-11-11
What changes when traditional assets are converted?
The conversion generally includes previously untaxed amounts in current gross income. It is not a continuation of traditional IRA tax deferral just because the account still holds retirement assets. Nondeductible basis must be established using the IRS calculation and the relevant account history.
Conversion amounts do not use the regular annual contribution allowance, but they can affect income and later distribution analysis. Each conversion has a separate period for possible additional-tax recapture. An existing Roth account’s qualified-distribution history is another question.
IRS Publication 590-A (2025) · as of 2026-11-11
IRS Publication 590-B (2025) · as of 2026-11-11
Which metal requirements remain in place?
Roth status does not convert a collectible into an eligible asset. The exceptions for specified coins and qualifying bullion still matter. Bullion must satisfy the physical-possession requirement for a bank or approved nonbank trustee; the IRS warns that an IRA-owned limited liability company does not bypass that requirement.
Custodian administration and storage are services whose terms must be confirmed for the actual account. The tax label itself does not establish the fees, the dealer’s selling price or the value obtainable from a later sale.
IRS: collectibles and metal exceptions · as of 2026-11-11
IRS IRA FAQs: investments and custody · as of 2026-11-11
Does this comparison recommend a conversion?
No. This table describes federal rules. It does not forecast metal prices, future tax rates or a reader’s return. Income, IRA basis, planned withdrawals, state taxation and the ability to pay a conversion tax may affect an individual analysis.
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