2026 Rollover Guide · IRS-Sourced
Plain-English mechanics on Roth conversion ladders, Section 408(m)(3) precious-metals rollovers, and Section 72(t) SEPP withdrawals, updated for the 2026 rules.
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The Three Paths
Which one fits depends on your age, bracket, and whether you want to lock in tax-free growth (Roth), diversify into physical metals under Section 408(m)(3), or draw income early under Section 72(t) without the 10% additional tax.
Path 1 · Roth Conversion
IRC Section 408A(d)(3)Move balances into a Roth IRA in slices sized to fill (but not spill) your current tax bracket. Tax is paid now on the converted amount; future growth and qualified distributions come out tax-free.
Path 2 · Gold IRA Rollover
IRC Section 408(m)(3)A direct trustee-to-trustee transfer into a self-directed IRA that holds gold, silver, platinum, or palladium meeting the fineness standards in Section 408(m)(3). No taxable event on the rollover itself.
Path 3 · Penalty-Free Withdrawal
IRC Section 72(t)If you separate from service or need income before 59½, a properly structured Section 72(t) SEPP lets you draw from the account without the 10% additional tax. Payments must continue for 5 years or until 59½, whichever is later.
Rollover Mechanics
Five steps, none of them optional. Miss any of them and the IRS treats it as a distribution — the entire balance becomes taxable and, if you're under 59½, you owe an additional 10%.
Open an account with an IRS-approved self-directed IRA custodian. This is the receiving account.
IRC Section 408(a)Instruct your 401(k) plan administrator to send the funds trustee-to-trustee. No check to you.
Section 401(a)(31)Funds land in the self-directed IRA as cash. The rollover itself is not a taxable event.
Section 408(d)(3)Direct the custodian to buy gold, silver, platinum, or palladium meeting IRS fineness standards.
Section 408(m)(3)Metals ship directly from the dealer to an IRS-approved depository. Home storage is not permitted.
Section 408(m)Company Comparison
Every figure below comes from each company's own published fee disclosure. Ranges vary by account size, metal mix, and storage election. Verify with the company before committing.
| Company | Min. Rollover | Setup Fee | Annual Fee Range | Storage | Editorial Rating |
|---|---|---|---|---|---|
| Augusta Precious Metals Partner · $50k+ | $50,000 | $50 | $180 – $200 | Delaware Depository | 4.9 / 5 |
| GoldenCrest Metals Partner · Default | $10,000 | $50 | $100 – $180 | Brink's / IDS | 4.7 / 5 |
| Birch Gold Group | $10,000 | $50 | $180 – $260 | Brink's / IDS | 4.6 / 5 |
| Goldco | $25,000 | $50 | $180 – $260 | Brink's / IDS | 4.5 / 5 |
| American Hartford Gold | $10,000 | $50 | $180 – $230 | Brink's / IDS | 4.4 / 5 |
Interactive Tool · Preview
Three questions decide whether a Roth conversion this year clears the math. Answer all three in the full calculator to get a year-by-year ladder recommendation sized to your bracket.
Rising RMDs, Social Security, and pension income push many retirees up a bracket. If yes, conversion at today's rate is usually favorable.
Paying the tax from the IRA itself burns compounding capacity. Pay from taxable savings and the conversion math improves sharply.
Each conversion starts its own 5-year clock for penalty-free withdrawal of principal. Shorter horizons need careful ladder sizing.
"A 401(k) rollover is a mechanic, not an event. Get the trustee-to-trustee direction right, get the Section 408(m)(3) fineness standard right, and you never see a 1099-R with the taxable amount filled in."
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Answer two quick questions and we'll introduce you to one specialist sized to your rollover — not a network of dealers.
Frequently Asked
No — provided it is a direct trustee-to-trustee transfer under IRC Section 401(a)(31). The funds move from the 401(k) plan administrator directly to the receiving self-directed IRA custodian; you never take constructive receipt. Because there is no distribution to you, there is no taxable income and no 20% mandatory withholding.
An indirect rollover (a check made out to you) is a different animal — 20% is withheld, and you have 60 days to redeposit the full pre-withholding amount into the IRA or the difference becomes taxable. Almost every mistake we see in this space comes from choosing the indirect path when the direct path was available.
Gold must meet .995 fineness (or .9999 for American Gold Buffalo), silver .999, platinum and palladium .9995. American Gold Eagles are the one exception to the fineness rule — they are explicitly named in Section 408(m)(3) and qualify at .9167.
Collectible coins, rare numismatics, jewelry, and pre-1933 US gold coins do not qualify. The IRS's list is short and non-negotiable — a custodian buying anything else on your behalf has created a prohibited transaction.
No. The metals must be held by an IRS-approved depository. Home storage — sometimes marketed as a "Home Storage IRA" — has been challenged repeatedly in Tax Court (McNulty v. Commissioner, 157 T.C. No. 10, is the leading recent case) and has consistently resulted in the entire IRA being treated as distributed. That distribution is fully taxable and, if you're under 59½, triggers the 10% additional tax.
The custodian directs the dealer to ship metals to an approved depository (Delaware Depository, Brink's, IDS, or similar). You never take possession while the metals are in the IRA.
IRC Section 72(t)(2)(A)(iv) permits penalty-free distributions from an IRA before 59½ if they are made as "substantially equal periodic payments" using one of three IRS-approved methods (Required Minimum Distribution, Fixed Amortization, or Fixed Annuitization). Once started, the payment schedule must continue for the greater of 5 years or until you reach 59½.
Modifying the schedule before that endpoint retroactively voids the exception — the 10% additional tax applies to every distribution taken since the SEPP began, plus interest. Careful setup is the difference between a clean early-retirement income stream and an expensive tax event.
Each Roth conversion starts its own 5-year clock. Distributions of converted principal before the clock runs — while you're under 59½ — are subject to the 10% additional tax on the converted amount. This is separate from the general 5-year rule on Roth earnings.
In practice this means a multi-year conversion ladder needs to be sized against your withdrawal horizon. Convert too much too fast and you either lock the funds up or pay the penalty. Convert too slowly and you leave bracket space on the table.
Because we only work with two. GoldenCrest Metals is the default partner for most balances; Augusta Precious Metals is the partner for $50k+ rollovers preferring their concierge path. When you request a match, we introduce you to one of them based on your rollover size — that single introduction is how TF401K is compensated.
The comparison table shows five companies because you deserve to see the fee ranges published across the market. You are always free to work with any company you choose — the two we introduce are the ones we know well enough to stand behind.
Free 2026 Guide
A printable PDF from Augusta Precious Metals, delivered by email. Includes IRC Section 408(m)(3) eligibility rules, company comparison, and rollover mechanics.
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