ROTH INDIVIDUAL RETIREMENT ACCOUNT DISCLOSURE STATEMENT PLAN AND CUSTODY AGREEMENT

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "ROTH INDIVIDUAL RETIREMENT ACCOUNT DISCLOSURE STATEMENT PLAN AND CUSTODY AGREEMENT"

Transcription

1 Pioneer Investments Retirement Plans ROTH INDIVIDUAL RETIREMENT ACCOUNT DISCLOSURE STATEMENT PLAN AND CUSTODY AGREEMENT

2

3 Roth Individual Retirement Account DISCLOSURE STATEMENT This Disclosure Statement is provided to you in accordance with the provisions of Treasury Regulation Section Please read this information together with The Pioneer Roth Individual Retirement Plan and Custody Agreement and the prospectus(es) for the Pioneer funds you have selected as the investments for your plan contributions. Right to Revoke Your Roth IRA. You may revoke your Pioneer Roth IRA by mailing or delivering a written notice of revocation, within seven days after the date the account is established (which is the date you signed the application) to: IRA Plan Administrator, Pioneer Investment Management USA Inc., 60 State Street, Boston, MA You may receive more information on revoking your Roth IRA by telephoning (800) A signed and written notice is required to be delivered to the address given in this paragraph; you may not make a revocation by telephone or other means. A mailed notice shall be deemed mailed on the date of the postmark (certification or registration if sent by certified or registered mail). Upon such revocation, you are entitled to a return of your entire contribution without adjustment for such items as sales commissions, administrative expenses, or fluctuation in market value. What is a Roth IRA? A Roth IRA is a program through which taxpayers may obtain certain income tax benefits by accumulating funds to provide retirement benefits for themselves. Unlike a traditional IRA, contributions to a Roth IRA are not tax deductible. However, if certain conditions are met, distributions from a Roth IRA will be tax-free. As with most other tax-sheltered programs, certain conditions and restrictions apply. A. REQUIREMENTS FOR A ROTH IRA. Your Pioneer Roth IRA is a custodial account created for your exclusive benefit and is governed by the terms of the Pioneer Roth Individual Retirement Plan and Custody Agreement, which is intended to comply with the requirements of the Internal Revenue Code. Those requirements include, among other things: 1. Custodian. The custodian must be a bank, federally insured credit union, savings and loan association or a person who is eligible to act as trustee or custodian. (You cannot be your own trustee.) The custodian of your Pioneer Roth IRA is Pioneer Investment Management USA Inc., an eligible custodian. 2. Investment. Under the Pioneer Roth IRA, your investments are limited to Pioneer Mutual Funds. No part of your account assets may be invested in life insurance contracts or certain collectibles (works of art, rugs, antiques, metals or gems, stamps or coins, alcoholic beverages and certain other property specified by the Internal Revenue Service) or generally commingled with other property. 3. Nonforfeitability. Your interest in the balance in your Roth IRA is nonforfeitable. 4. Separate Account. Your IRA assets will be maintained by the custodian in a separate account and not commingled with the assets of any other investor. 5. Contributions. Except for rollover contributions and conversions from traditional IRAs, all contributions to your Roth IRA must be in cash. 6. Contribution Limits. Annual regular IRA contributions to a Roth IRA when combined with contributions to both traditional IRAs and other Roth IRAs may not exceed the lesser of 100 percent of your compensation or the contribution limit. The contribution limit is $5,500 (for tax year 2014 and 2015). The regular IRA contribution amounts are increased annually to reflect a cost-ofliving adjustment, if any. Individuals who have reached the age of 50 before the close of the tax year may make an additional catch-up contribution to the IRA for that tax year up to $1,000. The maximum amount is further limited and phased out for a single taxpayer with adjusted gross income (AGI) $114,000 and $129,000 for 2014; and between $116,000 and $131,000 for For married couples the maximum amount is further limited and phased out for married couples who file joint returns and have AGI between $181,000 and $191,000 for 2014; and between $183,000 and $193,000 for The Roth IRA contribution eligibility phase-out listed above will be increased annually to reflect a cost-of-living adjustment, if any. 1

4 If you are single and your AGI is between the applicable phase-out range then your maximum Roth IRA contribution for that tax year is determined as follows: (1) subtract your AGI from upper limit of the phase-out range, (2) divide the difference by $15,000, and (3) multiply the result of step (2) by the annual contribution limit (including the catch-up contribution limit, if applicable). For example, if you are single, not eligible for a catch-up contribution and your AGI is $122,000 in 2015, your maximum Roth IRA contribution is $3,300. This amount is determined as follows: [($131,000 minus $122,000) divided by $15,000] multiplied by $5,500. If you and your spouse file jointly and your combined AGI is the applicable phase-out range, then your individual (per spouse) maximum Roth IRA contribution for that tax year is determined as follows: (1) subtract your AGI from upper limit of the phaseout range, (2) divide the difference by $10,000, and (3) multiply the result of step (2) by the annual contribution limit (including the catch-up contribution limit, if applicable). For example, if you and your spouse file jointly, you are not eligible for a catch-up contributions and your combined AGI is $185,000 in 2015, your maximum Roth IRA contribution is $4,400. This amount is determined as follows: [($193,000 minus $185,000) divided by $10,000] multiplied by $5,500. Your Roth IRA contribution is not limited by your participation in a retirement plan or program other than a traditional IRA, as discussed above. In addition, unlike traditional IRAs, you may continue to fund a Roth IRA after age 70½ so long as you have earned income and your AGI is below the maximum thresholds discussed above. Spousal Roth IRA. If you are married, you may make contributions to a Roth IRA established for the benefit of your spouse. You must file a joint tax return for the year for which the contribution is made. The amount you may contribute to your Roth IRA and your spouse s Roth IRA is the lesser of two times the annual contribution limit or 100 percent of your combined compensation. However, you may not contribute more than the annual contribution limit to any one Roth IRA. Your contribution may be further limited if your AGI exceeds the levels discussed above. Post Year-End Contributions. A contribution is deemed to have been made on the last day of the preceding taxable year if you make a contribution by the due date for filing your income tax return (not including extensions), and you designate that contribution as a contribution for the preceding taxable year. 7. Distributions. (a) During Your Lifetime. Under the terms of the Roth IRA, you may take distribution at any time subject to the tax consequences described below. Unlike a traditional IRA, no mandatory distributions are required before death and consequently, you are not required to take a distribution from the Roth IRA by April 1 following the calendar year in which you attain age 70½. (b) To Your Beneficiaries After Your Death. After your death, minimum distributions must be made in accordance with certain rules. If you die before the entire account balance is distributed to you (and your surviving spouse is not your sole beneficiary), the balance in your account will be distributed based on a period no longer than your beneficiary s life expectancy at his or her birthday in the year following the year of your death. If you do not leave a designated beneficiary or if your designated beneficiary elects not to use the life expectancy rule, the balance of your account must be completely distributed by the end of the calendar year that contains the fifth anniversary of your death. If your spouse is your beneficiary, distributions to the surviving spouse need not commence until the later of (i) the end of the calendar year immediately following the calendar year in which you die, or (ii) the end of the calendar year in which you would have attained age 70½. Your spouse may also elect to roll over the IRA to an IRA in the surviving spouse s name or elect to treat the IRA as his or her own. B. FEDERAL INCOME TAX ASPECTS OF ROTH IRAS. 1. Contributions. No deduction is allowable for contributions to a Roth IRA. Contributions in excess of the limitations described above may be subject to a 6% excise tax (see Federal Excise Taxes (Penalties)) below. 2. Tax-Sheltered Earnings. Your Roth IRA is a tax-sheltered account. No qualified distributions from the plan are includible in your income for federal tax purposes. Additionally, none of your earnings (dividends and capital gains) in the account are currently taxable. 3. Taxation of Distributions. The taxation of distributions (other than qualified rollover distributions) from a Roth IRA depends on whether the distribution is a qualified distribution or nonqualified distribution. (a) Qualified distributions from a Roth IRA are not includible in income. Qualified distributions are distributions which are made after the five taxable-year period beginning with the first day of the taxable year for which you first make a regular contribution or a conversion contribution to a Roth IRA, and which are made: (i) on or after the date you attain age 59½, (ii) after your death, 2

5 (iii) after your disability, or (iv) for first-time home buyer expenses. A qualified first-time home buyer distribution is a distribution that you receive to the extent such distribution is used by you (or certain of your family members) within 120 days after the day the distribution is received to pay certain qualified acquisition costs relating to a principal residence of a first-time home buyer. The aggregate amount of distributions received as first-time home buyer distributions may not exceed for any taxable year the excess of $10,000 over the aggregate amounts treated as qualified first-time home buyer expenses for all prior taxable years. You only have one five taxable-year period beginning on the first day of the taxable year for which you first make an initial regular contribution or a conversion contribution to a Roth IRA for all the Roth IRAs that you own. (b) Nonqualified Distributions. If you do not meet the above requirements for a qualified distribution, any earnings you withdraw from your Roth IRA will be includible in your gross income and, if you are under age 59½, may be subject to a 10% early distribution penalty. The tax treatment of a non-qualified distribution depends upon the character of the amount distributed. To determine the character of the distribution, all of your Roth IRAs (including those with another custodian) are combined and distributions are considered to come out in the following order: 1. All regular (annual) contributions. 2. All conversion contributions on a first-in/first-out basis (generally total conversions from the earliest year first) with the taxable portion taken into account first, and then the nontaxable portion. 3. Any earnings on contributions. In general, as a result of these ordering rules, nonqualified distributions are treated as made first from Roth IRA contributions, and nonqualified distributions will not be taxable to you until your withdrawals exceed the amount of your contributions. Special rules may apply to the distribution of amounts received by the Roth IRA pursuant to a conversion of a traditional IRA. 4. Rollovers. Your Roth IRA may be rolled over to another Roth IRA of yours, or may receive rollover contributions, provided that all of the applicable rollover rules are followed. Rollover is a term used to describe a tax-free movement of cash or other property to your Roth IRA from any of your Roth or traditional IRAs. The rollover rules are generally summarized below. (a) Roth IRA to Roth IRA Rollovers. Funds distributed from your Roth IRA may be rolled over to a Roth IRA of yours if the requirements of Internal Revenue Code Section 408(d)(3) are met. A proper Roth IRA to Roth IRA rollover is completed if all or part of the distribution is rolled over not later than 60 days after the distribution is received. Only one IRA distribution within any 12-month period may be rolled over in an IRA-to-IRA rollover transaction. The 12-month waiting period begins on the date you receive an IRA distribution that you subsequently roll over, not the date you complete the rollover transaction. Roth IRA assets may not be rolled over to other types of IRAs (e.g., traditional IRA, SIMPLE IRA, etc.) (b) Traditional IRA to Roth IRA Rollovers (Conversions). Generally, you may convert all or a portion of your Traditional IRA (or SIMPLE IRA) to a Roth IRA provided you meet any applicable eligibility requirements as defined in the Code and Regulations. The conversion is treated as a rollover regardless of the conversion method used. There are three ways to convert amounts from a traditional IRA to a Roth IRA: 1. Rollover. You can receive a distribution from a traditional IRA and roll it over (i.e., contribute it) to a Roth IRA within 60 days after the distribution. 2. Trustee to trustee transfer. You can direct the trustee of the traditional IRA to transfer an amount from the traditional IRA to the trustee of the Roth IRA. 3. Same trustee transfer. If the trustee of the traditional IRA also maintains the Roth IRA you can direct the trustee to transfer an amount from the traditional IRA to the Roth IRA. The amount of the rollover from your traditional IRA to your Roth IRA shall be treated as a distribution for income tax purposes and is includible in your gross income (except for any non-deductible contributions). Although the conversion amount is generally includible in income, the 10% early distribution excise tax shall not apply to conversions from a traditional IRA to a Roth IRA regardless of whether you qualify for any exceptions to the 10% excise tax. However, the 10% tax may apply to the taxable portion of any withdrawal from the Roth IRA within the five-year period starting with the year of the conversion, unless any one of the exceptions applies. (c) Written Election. At the time you make a proper rollover to a Roth IRA, you must designate to the Trustee or Custodian, in writing, your election to treat that contribution as a rollover. Once made, the rollover election is irrevocable. 3

6 (d) Employer Retirement Plan-to-Roth IRA Rollover (by Roth IRA Owner). Eligible rollover distributions consisting of Roth 401(k), Roth 403(b), or Roth 457(b) assets may be rolled over, directly or indirectly, to your Roth IRA. You are solely responsible for tracking the taxable and nontaxable amounts of the assets rolled over. If you roll over a nonqualified distribution from a Roth 401(k), Roth 403(b) or Roth 457(b) to a Roth IRA, the portion of the distribution that constitutes the contribution basis is treated as basis in your Roth IRA. If you roll over a qualified distribution from a Roth 401(k), Roth 403(b) or Roth 457(b), the entire amount of the rollover contribution is considered basis in the Roth IRA. Eligible rollover distributions consisting of pre-tax and after-tax assets from qualifying employer retirement plans may be rolled over, directly or indirectly, to your Roth IRA, if you meet applicable eligibility requirements. Qualifying employer retirement plans include qualified plans (e.g., 401(k) plans or profit sharing plans), governmental 457(b) plans, 403(b) arrangements, and 403(a) arrangements. Amounts rolled over from an employer plan to a Roth IRA (other than amounts distributed from a designated Roth account) are generally treated as taxable distributions from your employer retirement plan (except for amounts representing after-tax employee contributions). However, the premature distribution penalty (that typically applies to taxable withdrawals taken prior to age 59½) does not apply to amounts rolled over from your employer s retirement plan to your Roth IRA. Required minimum distributions may not be rolled over. To complete a direct rollover, from an employer plan to your Roth IRA, you must generally instruct the plan administrator to send the distribution directly to your Roth IRA Custodian. To complete an indirect rollover to your Roth IRA, you must generally request that the plan administrator make a distribution directly to you. You typically have 60 days from the date you receive an eligible rollover distribution to complete an indirect rollover. If you choose the indirect rollover method, the plan administrator is typically required to withhold 20% of the eligible rollover distribution amount for purposes of federal income tax withholding. You may, however, make up the withheld amount out of pocket and roll over the full amount. If you do not make up the withheld amount out of pocket, the 20% withheld (and not rolled over) will be treated as a distribution, subject to applicable taxes and penalties. 5. Recharacterizations and Reconversions. You may be able to treat a contribution made to one type of IRA (the First IRA ) as having been made to different type of IRA (the Second IRA ). This process is called recharacterizing the contribution. In order to recharacterize an IRA contribution you generally must have the contribution transferred from the First IRA to the Second IRA in a trustee-to-trustee transfer. If the transfer is made by the due date (including extensions) for your tax return for the year during which the contribution was made, you may elect to treat the contribution as having been originally made to the Second IRA instead of the First IRA. It will be treated as having been made to the Second IRA on the same day that it was actually made to the First IRA. If you file your return timely without making the election, you can still make the election by filing an amended return within six months of the due date of the return (excluding extensions). To recharacterize a contribution you must notify both the trustee of the First IRA and the trustee of the Second IRA that you have elected, for federal income tax purposes, to treat the contribution as having been made to the Second IRA rather than the First IRA. You must include certain information in your notifications and make the notifications by the date of the transfer. Only one notification is required if both IRAs are maintained by the same trustee. The election to recharacterize and the transfer must both take place on or before the due date (including extensions) for filing your tax return for the year for which the contribution was made to the First IRA. After the transfer has taken place, you cannot change your election to make a recharacterization. Limit on Reconversions. An IRA owner who converts an amount from a traditional IRA to a Roth IRA during the taxable year and then transfers that amount back to a traditional IRA by means of a recharacterization may not reconvert that amount from the traditional IRA to a Roth IRA before the beginning of the taxable year following the taxable year in which the amount was converted to a Roth IRA or, if later, the end of the thirty-day period beginning on the day on which the IRA owner transfers the amount from the Roth IRA back to the traditional IRA by means of a recharacterization. Any reconversion that occurs prior to the end of the reconversion waiting period will result in failed conversion. If a failed conversion is not timely recharacterized, the failed conversion is treated as a distribution from the traditional IRA and contribution to the Roth IRA. The traditional IRA distribution will be includible in your gross income and, if you are under age 59½ may be subject to a 10% early distribution penalty. Further the contribution to the Roth IRA is subject to the Roth IRA contribution eligibility requirements and excise tax on excess contributions to the extent the contribution exceeds the applicable Roth IRA contribution limits. 4

7 6. Divorce Transfers. If all or a portion of your IRA is transferred to a spouse or former spouse pursuant to a divorce decree or separation agreement, such a transfer will not be taxable as a distribution to you. Your spouse or former spouse shall be treated as the owner of the IRA into which the shares are transferred. 7. Credit for Qualified Retirement Savings. For tax years beginning after December 31, 2001, if you are an eligible individual, you may be able to claim a tax credit for a percentage of your qualified retirement savings contributions, such as contributions to your traditional or Roth IRA or salary reduction contributions to your SEP or SIMPLE. To be eligible, you must be at least 18 years old as of the end of the year, and you cannot be a student or an individual for whom someone else claims a personal exemption. Also, your adjusted gross income (AGI) must be below a certain amount. C. ADDITIONAL LIMITATIONS AND RESTRICTIONS. 1. Prohibited Transactions. For any year in which you (or your beneficiary) engage in a prohibited transaction, that is, any improper use of your IRA, the account will lose its tax exemption as of the first day of such year and the fair market value of the earnings of the account on such first day must be included in your gross income for that tax year. Some examples of prohibited transactions with an IRA are: borrowing money from your account or selling property to Some examples of prohibited transactions with an IRA are: borrowing money from your account or selling property to it; receiving unreasonable compensation for managing it; or buying property with it for your personal use. 2. Using Your Roth IRA As Security For A Loan. If you (or your beneficiary(ies) when you die) pledge all or part of your Roth IRA as security for a loan, the amount pledged is treated as a distribution. If you are under age 59½, the amount pledged may also be subject to the 10 percent premature distribution penalty. 3. Estate Taxes. In the event of your death, the entire amount received by your beneficiary will not be subject to income tax if it is a qualified distribution (i.e., satisfies the minimal 5-year holding period) and is not subject to federal gift tax. The entire account is, however, includible in your estate for federal estate tax purposes but is not subject to federal gift tax. 4. Federal Excise Taxes (Penalties). (a) Early Distribution. If you are under age 59½ and receive a nonqualified Roth IRA distribution, an additional tax of 10 percent will generally apply to the amount includible in income (i.e., the amount of such distribution attributable to arnings), and to the amount representing conversions distributed within five years of the conversion. The 10 percent early distribution penalty does not apply to distributions made on account of death, disability, a qualifying rollover, a direct transfer; or if the distribution is part of a series of substantially equal periodic payments (at least annual payments) made over your life expectancy or the joint life expectancy of you and your beneficiary. Payments made to pay medical expenses that exceed the applicable percentage of your adjusted gross income and distributions to pay for health insurance by an individual who has separated from employment and who has received unemployment compensation under a federal or state program for at least 12 weeks are also exempt from the 10 percent tax. Payments to cover certain qualified education expenses and distributions for first-home purchases (up to a lifetime maximum of $10,000) and distributions pursuant to an IRS levy for payment of overdue taxes are exempt from the 10 percent tax. Qualified reservist distributions as defined by the Code are also exempt from 10 percent tax. (b) Excess Contribution. An excise tax of 6 percent is imposed upon any excess contribution you make to your Roth IRA. This tax will apply each year in which an excess remains in your Roth IRA. An excess contribution is any contribution amount that exceeds the contribution limit described in Section A.6 of this Disclosure Statement. Your contribution limit is the lesser of the contribution limit or 100 percent of your compensation for the taxable year. (c) Excess Accumulation. If required minimum distributions are not made within a certain period after your death, your account will be subject to an excise tax equal to 50% of the amount that failed to be timely distributed from your account. D. GENERAL INFORMATION. 1. Tax Filings. You must file a Form 5329 ( Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts ) for each taxable year in which you receive an early distribution from your Roth IRA or in which you make excess contributions to your Roth IRA. 5

8 2. IRS Approval Form. The Pioneer Roth IRA has been approved as to form for use as a Roth IRA by the Internal Revenue Service in Form 5305-RA. The Pioneer Roth IRA utilizes the precise language of Form 5305-RA in Articles I through VIII. Internal Revenue Service approval applies only to the form of the Pioneer Roth IRA and does not constitute approval of the Pioneer Roth IRA s operation, and does not represent a determination of the merits of the account or the merits of Pioneer Funds. 3. Additional IRA Information. Further information on IRAs including IRS Publication 590 ( Individual Retirement Arrangements (IRAs) ), can be obtained from any district office of the Internal Revenue Service. E. FINANCIAL DISCLOSURE. See the prospectus(es) for the Pioneer funds you have selected for detailed information about sales charges and other expenses and fees charged against the fund. The Custodian will receive an annual fee for each fund held in your IRA in the amount set forth in the current fee schedule contained in the Application or otherwise available from Pioneer. This fee, if not paid separately, shall, at the discretion of the Custodian, either be charged against your account or annual contributions. In lieu of paying custodian fees annually, an individual may choose to pay the one-time fee set forth in the fee schedule at the time the IRA is established, in which case no further custodian fees will be charged against the IRA for the lifetime of the individual. Income dividends and capital gains distributions earned on the contributions you invest in any Fund will be computed and allocated on a per share basis and be determined by the number of Fund shares you own on the record date for such dividend or distribution. Earnings or growth in the value of your account, however, can neither be guaranteed nor projected. 6

9 Roth Individual Retirement Account PLAN AND CUSTODY AGREEMENT (Under section 408A of the Internal Revenue Code) Form 5305-RA (Rev. March 2002) Department of the Treasury, Internal Revenue Service. You do not need to send this Form 5305-RA to Pioneer or file it with the IRS. Please keep it for your records. The Depositor whose name appears on the Application is establishing a Roth individual retirement account (Roth IRA) under Section 408A to provide for his or her retirement and for the support of his or her beneficiaries after death. The Custodian named in the Application has given the Depositor the disclosure statement required under Treasury Regulation Section The Depositor assigned to the custodial account an initial contribution specified on the Application. The Depositor and the Custodian make the following agreement: ARTICLE I Except in the case of a rollover contribution described in section 408A(e), a recharacterized contribution described in section 408A(d) (6), or an IRA Conversion Contribution, the custodian will accept only cash contributions up to $3,000 per year for tax years 2002 through That contribution limit is increased to $4,000 for tax years 2005 through 2007 and $5,000 for 2008 and thereafter. For individuals who have reached the age of 50 before the close of the tax year, the contribution limit is increased to $3,500 per year for tax years 2002 through 2004, $4,500 for 2005, $5,000 for 2006 and 2007, and $6,000 for 2008 and thereafter. For tax years after 2008, the above limits will be increased to reflect a cost-of-living adjustment, if any. ARTICLE II 1. The annual contribution limit described in Article I is gradually reduced to $0 for higher income levels. For a single Depositor, the annual contribution is phased out between adjusted gross income (AGI) of $95,000 and $110,000; for a married Depositor filing jointly, between AGI of $150,000 and $160,000; and for a married Depositor filing separately, between AGI of $0 and $10,000. In the case of a conversion, the custodian will not accept IRA Conversion Contributions in a tax year if the Depositor s AGI for the tax year the funds were distributed from the other IRA exceeds $100,000 or if the Depositor is married and files a separate return. Adjusted gross income is defined in section 408A(c)(3) and does not include IRA Conversion Contributions. 2. In the case of a joint return, the AGI limits in the preceding paragraph apply to the combined AGI of the Depositor and his or her spouse ARTICLE III The Depositor s interest in the balance in the custodial account is nonforfeitable. ARTICLE IV 1. No part of the custodial account funds may be invested in life insurance contracts, nor may the assets of the custodial account be commingled with other property except in a common trust fund or common investment fund (within the meaning of section 408(a)(5)). 2. No part of the custodial account funds may be invested in collectibles (within the meaning of section 408(m)) except as otherwise permitted by section 408(m)(3), which provides an exception for certain gold, silver, and platinum coins, coins issued under the laws of any state, and certain bullion. ARTICLE V 1. If the Depositor dies before his or her entire interest is distributed to him or her and the Depositor s surviving spouse is not the designated beneficiary, the remaining interest will be distributed in accordance with (a) below or, if elected or there is no designated beneficiary, in accordance with (b) below: 7

10 (a) The remaining interest will be distributed, starting by the end of the calendar year following the year of the Depositor s death, over the designated beneficiary s remaining life expectancy as determined in the year following the death of the Depositor. (b) The remaining interest will be distributed by the end of the calendar year containing the fifth anniversary of the Depositor s death. 2. The minimum amount that must be distributed each year under paragraph 1(a) above is the account value at the close of business on December 31 of the preceding year divided by the life expectancy (in the single life table in Regulations section 1.401(a)(9)-9) of the designated beneficiary using the attained age of the beneficiary in the year following the year of the Depositor s death and subtracting 1 from the divisor for each subsequent year. 3. If the Depositor s surviving spouse is the designated beneficiary, such spouse will then be treated as the Depositor. ARTICLE VI 1. The Depositor agrees to provide the custodian with all information necessary to prepare any reports required by sections 408(i) and 408A(d)(3)(E), Regulations sections and , and other guidance published by the Internal Revenue Service (IRS). 2. The custodian agrees to submit to the IRS and Depositor the reports prescribed by the IRS. ARTICLE VII Notwithstanding any other articles which may be added or incorporated, the provisions of Articles I through IV and this sentence will be controlling. Any additional articles inconsistent with section 408A, the related regulations, and other published guidance will be invalid. ARTICLE VIII This agreement will be amended as necessary to comply with the provisions of the Code, the related regulations, and other published guidance. Other amendments may be made with the consent of the persons whose signatures appear on the Application. ARTICLE IX 1. Definitions As used in this Roth Individual Retirement Plan and Custody Agreement, the following terms shall have the meaning hereinafter set forth, unless a different meaning is plainly required by the context: (a) Account Balance, as of any applicable date, shall mean the value of a Depositor s account as of such date. (b) Application shall mean the application (including any transfer or conversion form acceptable to the Custodian) by which this Roth Individual Retirement Plan and Custody Agreement, as may be amended from time to time, is adopted by the Depositor. The statements contained therein shall be part of this Agreement. (c) Beneficiary shall have the meaning ascribed to that term in Section 5 of this Article IX. (d) Code shall mean the Internal Revenue Code of 1986, as amended from time to time. (e) Custodial Account shall mean the Roth Individual Retirement Account established by this Plan. (f) Custodian shall mean Pioneer Investment Management USA Inc., or any successor appointed in accordance with Section 9 of this Article IX. (g) Depositor and Individual shall mean the person named in the Application for whom the IRA is established. (h) Disability shall mean a Depositor s inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or to be of long-continued and indefinite duration, or such other meaning under Section 72(m)(7) of the Code. (i) Investment Company shall mean any of the regulated investment companies underwritten or distributed by the Sponsor or any of its affiliates and specified on the Application or in accordance with Section 6 of Article IX. The term Investment Company shall not, however, include any regulated investment company primarily intended to generate income exempt from federal income tax. (j) Plan shall mean this Roth Individual Retirement Plan and Custody Agreement, including the Application, together with any and all amendments. 8

11 (k) Sponsor shall mean Pioneer Investment Management USA Inc. 2. Establishment of Custodial Account The Custodian shall open and maintain a Custodial Account for the Depositor. The Depositor shall be the beneficial owner of all assets held or credited to the Account as a result of contributions made by the Depositor or on the Depositor s behalf. 3. Rollovers From and To Roth IRAs (a) A Depositor may contribute to the Custodial Account cash or other property received from another Roth IRA, provided that such contribution qualifies in all respects as a rollover contribution in accordance with Section 408(d)(3) of the Code or similar provisions of the Code in effect from time to time. (b) Notwithstanding any other provision of this Article to the contrary, a rollover contribution shall not be permitted with respect to any amount received by the Depositor from another Roth IRA if at any time during the one-year period ending on the date of such receipt the Depositor received any other amount from such Roth IRA, which amount was not includible in the Depositor s gross income because of the application of Section 408(d)(3) of the Code. (c) Any contribution to the Custodial Account under this Section 3 must be completed within sixty (60) days after the day on which the Depositor receives the payment or distribution. (d) Upon receipt from the Depositor of a written request (in such form as the Custodian may require), the Custodian may accept for credit to the Depositor s Custodial Account a transfer of the Depositor s Interest in another Roth IRA from the Custodian or custodian of such account. Upon receipt from the Depositor of a properly completed request for transfer to another Roth IRA which has been accepted by the successor Custodian or successor custodian, the Custodian shall transfer the Depositor s Account Balance to such successor Custodian or successor custodian. 4. Contribution by Conversion or Rollover from a Traditional (Non-Roth) IRA A Roth Conversion IRA is a Roth IRA that accepts amounts contributed (by conversion or rollover) from a traditional (non-roth) IRA. Notwithstanding Article I, to the extent not inconsistent with the Code and the rules and regulations thereunder, the Depositor may combine regular Roth contributions and Roth conversion contributions and make regular Roth contributions to this Roth IRA regardless of any designation of this IRA as a Roth Conversion IRA. Notwithstanding any designation of this Roth IRA as a Roth regular IRA or Roth Conversion IRA, as the case may be, the IRA shall be established and treated as a Roth IRA, to which both regular and conversion Roth contributions may be made. (a) Conversions. The Depositor may contribute to the Custodial Account by converting a traditional (non-roth) IRA into the Roth IRA provided such conversion is made in accordance with the Code and procedures applicable to such conversions. If this Roth IRA or Roth Conversion IRA results from a conversion of a Pioneer traditional IRA, all elections and designations of the Depositor (or Participant) (e.g., investments, beneficiaries, etc.) made under traditional Pioneer IRA shall remain in effect for this Pioneer Roth IRA, unless otherwise specified by the Depositor in accordance with the applicable election or designation procedures under this Pioneer Roth IRA. (b) Rollovers. The Depositor may contribute to the Custodial Account cash or other property from a traditional (non-roth) IRA, provided such contribution qualifies in all respects as a rollover contribution in accordance with Section 408(d)(3) of the Code or similar provisions of the Code in effect from time to time. Any contribution to the Custodial Account under this Section 4(b) of Article IX must be completed within sixty (60) days after the day on which the Depositor receives the payment or distribution. (c) Recharacterizations. The Depositor may elect to recharacterize a contribution in accordance with Code Section 408A and Internal Revenue Service guidance. In the case of a recharacterization from one type of Pioneer IRA to another type of Pioneer IRA, such recharacterization may be effected by redesignating the first Pioneer IRA as the second Pioneer IRA. The Custodian will not be responsible for any penalties or losses the Depositor may incur as a result of the timing of any such recharacterization by another trustee or custodian that are due to circumstances beyond the control of the Custodian. Assets held on behalf of the Depositor in the Custodial Account may be transferred ( recharacterized ) via a trustee-to-trustee transfer to a trustee or custodian of another IRA established for the Depositor, if so directed by the Depositor in a form and a manner acceptable to the Custodian. It shall be the Depositor s responsibility in all cases to ensure that the recharacterization is permissible and satisfies the requirements of Code Section 408A and any regulations thereunder, and any other applicable guidance issued by the Internal Revenue Service. 9

12 5. Designation of Beneficiary (a) The term Beneficiary means the person(s) designated as such in writing by the designating person (as defined below) on a form acceptable to Custodian, signed by the designating person, and filed with the Custodian in accordance with this Section 5. The term designating person means the Depositor during his or her lifetime; after the Depositor s death, it also means the person or persons (other than the Depositor s estate) who are entitled to receive a portion of the Custodial Account pursuant to a designation by the Depositor or other designating person. Designations by a designating person shall relate solely to the balance of the Custodial Account as of the date of death of the designating person. (b) Any designation of Beneficiary other than a spouse shall be made in writing in the manner prescribed by the Custodian and shall be effective only when received by the Custodian during the designating person s lifetime. The designation of Beneficiary form may name individuals, trusts, estates or other entities as primary or contingent Beneficiaries. Each payment made pursuant to a designation shall be paid to the primary Beneficiary living at the time of the designating person s death or to the primary Beneficiaries in proportion to the shares indicated on such designation if there is more than one primary Beneficiary living at the time the designating person s death; or if no primary Beneficiary(ies) is (are) living at the time of the designating person s death, such payment shall be made to the contingent Beneficiary or to the contingent Beneficiaries in proportion to the shares indicated in such designation if there is more than one contingent Beneficiary living at the time of the designating person s death. To the extent no such designation effectively disposes of the Custodial Account as of the time of the designating person s death, the designating person s Beneficiary shall be deemed to be his or her surviving spouse, followed by his or her estate. A designation of Beneficiary shall not become effective until it is filed with the Custodian during the lifetime of the designating person in the manner prescribed by the Custodian. The form last accepted by Custodian during the designating person s lifetime shall be controlling and, whether or not fully dispositive of the Custodial Account, thereupon shall revoke all such forms previously filed by that person. (c) The Beneficiary shall be entitled to the Account Balance in accordance with Article V in the event of death of the designating person prior to complete distribution of such Account Balance. (d) The Beneficiary shall not have the right or power to anticipate any part of the Custodial Account or to sell, assign, transfer, pledge or hypothecate any part thereof. The Custodial Account shall not be liable for the debts of Beneficiary or subject to any seizure, attachment, execution or other legal process in respect thereto. (e) Unless permitted under Section 401(a)(9) of the Code and the Treasury Regulations thereunder, distributions that have commenced pursuant to Article V shall remain subject to the limitations and requirements of that Article, notwithstanding a change in identity of the Beneficiary. (f) Notwithstanding Section 3 of Article V to the contrary, if the Depositor s spouse is the sole beneficiary, the Depositor s spouse may elect to not be treated as the Depositor, in which case the Custodial Account will be distributed in accordance with the other provisions of Article V, provided, however, that such distributions need not commence before December 31 of the year in which the Depositor would have attained age The surviving spouse shall make an election not to be treated as the Depositor by notifying the Custodian, in a form and manner acceptable to the Custodian, provided, however, that the surviving spouse shall be deemed to be treated as the Depositor if the surviving spouse makes a regular contribution to this Roth IRA, makes a rollover to or from this Roth IRA, or fails to take distributions under Section 1 of Article V, as modified by the proviso in the first sentence of this paragraph. 6. Investment of Custodial Account Assets (a) Each contribution to the Custodial Account shall be applied to the purchase of full and fractional shares of the Investment Company or Companies designated in the Application or in accordance with this Section 6 of Article IX. All dividends and capital gain distributions received on the Investment Company Shares shall be reinvested in such Shares. If any distribution of such Investment Company may be received at the election of the shareholder in additional shares or in cash or other property, the Custodian shall elect to receive it in additional shares. Sales charges attributable to all acquisition of shares shall be charged to the Custodial Account. All Investment Company Shares acquired by the Custodian shall be registered in the name of the Custodian or a nominee of the Custodian. (b) The Depositor may instruct the Custodian, in a manner acceptable to the Custodian, to redeem all or a portion of the Investment Company Shares then held in the Custodial Account and to invest the redemption proceeds in shares of another Investment Company. 10

13 (c) The Custodian shall forward, or cause to be forwarded, to the Depositor such notices, prospectuses, financial statements, proxies and proxy-soliciting materials relating to the Investment Company Shares held in the Custodial Account, as are provided to the Custodian. (d) The Custodian shall not vote any Investment Company Shares held hereunder except in accordance with the written instructions of the Depositor. However, in the event that the Depositor has not instructed the Custodian as to how such Shares are to be voted prior to the date on which a vote of all shareholders of the Investment Company is to be taken, the Custodian is hereby directed to, and shall, vote such shares for or against any proposition in the same proportion as all Investment Company Shares of the relevant Investment Company for which instructions have been received by the Custodian. 7. Amendment and Termination (a) Notwithstanding any other provision of this Plan to the contrary, the Depositor hereby delegates to the Sponsor the power to modify or amend this Plan, including the power to make any retroactive amendments. The Sponsor shall not, however, have the right to modify or amend this Plan retroactively in such manner as to deprive the Depositor or the Beneficiary of any benefit to which the Depositor was entitled by reason of contributions made prior to the modification or amendment unless such modification or amendment is necessary to conform this Plan to, or satisfy the applicable conditions of, Sections 219, 408 and 408A of the Code or any other law, governmental regulation or ruling, and only after receiving an opinion of counsel or a ruling of the Internal Revenue Service that the modification or amendment is necessary to conform this Plan to the requirements under Section 219, 408 or 408A of the Code or any other law, governmental regulation or ruling. The Depositor shall be deemed to have consented to any such amendment. (b) Notwithstanding that distributions may have commenced pursuant to a distribution election, the Depositor or, after the Depositor s death, the Beneficiary may receive a distribution of the balance in the Custodial Account at any time upon request made to the Custodian in such form as may be approved by the Custodian. The Depositor shall have the right to terminate this Plan at any time by requesting a complete distribution of such account. 8. Concerning the Custodian (a) The Custodian shall not be responsible in any way for the collection of contributions provided for under the Plan, the tax consequences of any contribution, the purpose or propriety of any distribution made pursuant to this Plan, or any other action or nonaction taken pursuant to the request of the Depositor, the Beneficiary or representative of the estate of the Depositor if the Depositor is deceased, or pursuant to a court order, divorce decree or written instrument incident to a divorce decree. The Depositor or Beneficiary shall be solely responsible for determining the time, manner and amount of distributions out of the Custodial Account in accordance with the requirements of Article V and any applicable law, governmental regulation or ruling. The Depositor (or the Depositor s Beneficiary or estate, if the Depositor is deceased) shall at all times fully indemnify and save harmless the Custodian, its affiliates, employees, agents, successors and assigns, from any liability arising from distributions made or actions taken, and from any and all other liability whatsoever, which may arise in connection with this Plan, except liability arising from the negligence or willful misconduct of the Custodian. The Custodian shall be under no duty to take any action other than as herein specified with respect to the Custodial Account unless the Depositor (or Beneficiary or representative of the Depositor s estate) shall furnish the Custodian with instructions in a form acceptable to the Custodian and such instructions shall have been specifically agreed to by the Custodian in writing. The Custodian shall be under no duty to defend or engage in any suit with respect to the Custodial Account unless the Custodian shall have first agreed in writing to do so and shall have been fully indemnified to the satisfaction of the Custodian. The Custodian may conclusively rely upon and shall be protected in acting (or not acting, as the circumstances may require) upon any order or request from the Depositor, Beneficiary or representative of the Depositor s estate or any other order, decree, notice, request, consent, certificate or other instrument or paper believed by the Custodian to be genuine and to have been properly executed, and, so long as the Custodian acts in good faith, in taking or not taking any other action. The Custodian may conclusively rely upon and shall be protected in acting upon any such communication regardless of form including, without limitation, any written, electronic or telephonic communication. No amendment to the Plan shall place any greater burden on the Custodian without its written consent. The Custodian shall not be liable for interest on any cash or cash balances maintained in the Custodial Account. (b) The Custodian may consult with legal counsel (who may be or may not be counsel for the Depositor) concerning any question which may arise with reference to the Custodian s rights and duties under the Plan, and the opinion of such counsel shall be full and complete protection in respect of any action taken or omitted by the Custodian thereunder in good faith and in accordance with the opinion of such counsel. 11

14 (c) The Depositor and Sponsor shall each have the authority to enforce this Agreement on behalf of any and all persons having or claiming any interest in the Custodial Account by virtue of this instrument. To protect the Custodial Account from the expenses which might otherwise be incurred, it is imposed as a condition to the acquisition of any interest in the Custodial Account, and it is hereby agreed, that no person other than the Depositor or Sponsor may institute or maintain any action or proceeding against the Custodian in the absence of written authority from the Depositor or Sponsor or a determination of a court of competent jurisdiction that, in refusing such authority, the Depositor or Sponsor has acted fraudulently or in bad faith. (d) With the prior written consent of the Sponsor, the Custodian may delegate to the Sponsor and/or any affiliate or affiliates of either the Sponsor or the Custodian, such administrative and ministerial duties as shall be agreed upon by the Custodian and Sponsor. The Sponsor and its affiliates and the Custodian s affiliates shall have the full benefit of the terms of the Plan to the extent such provisions apply to the Custodian. (e) Pursuant to the direction of the Depositor, the Custodian either will or will not withhold tax from any distribution made under this Plan. Withholding shall be made in such manner and such amount as required by applicable federal law. 9. Resignation or Removal of Custodian (a) The Custodian may resign any time upon thirty (30) days notice in writing to the Depositor or to the Sponsor and the Custodian may be removed by the Sponsor upon thirty (30) days notice to the Custodian. Upon such resignation or removal the Sponsor shall appoint a successor Custodian, which successor shall be a bank as defined in Section 408(n) of the Code or otherwise qualified under Section 408(a)(2). If within thirty (30) days after the Custodian s resignation or removal the Sponsor has not appointed a successor Custodian which has accepted such appointment, the Custodian may appoint such successor itself. The Sponsor may be appointed Custodian provided the Sponsor is so qualified in accordance with Section 408(a)(2) of the Code. Upon receipt by the Custodian of written acceptance of such appointment by the successor Custodian, the Custodian shall transfer and pay over to such successor Custodian the assets of the Custodial Account and all records pertaining thereto, provided that any successor Custodian shall agree not to dispose of any such records without the Custodian s consent. The Custodian is authorized, however, to reserve such sum of money or property as it may deem advisable for payment of all its fees, compensation, costs and expenses, or for payment of any other liabilities constituting a charge on or against the assets of the Custodial Account or on or against the Custodian, with any balance of such reserve remaining after the payment of all such items to be paid over to the successor Custodian. The successor Custodian shall hold the assets paid over to it under terms similar to those of this instrument that qualify under Section 408 and Section 408A of the Code. (b) The Custodian shall not be liable for the acts or omissions of such successor Custodian, whether or not it makes such appointment itself. (c) The Custodian shall resign and the Sponsor shall substitute another Custodian in accordance with this Section 9 of Article IX upon notification by the Commissioner of Internal Revenue that such substitution is required because the Custodian has failed to comply with the requirements of Treasury Regulation Section (e) or is not keeping such records, or making such returns, or rendering such statements as are required by law. 10. Fees and Expenses (a) The Custodian, in consideration of its services hereunder, shall receive an annual maintenance fee for each fund held in the Custodial Account. Such fees are set forth in the Application or a separate fees schedule adopted from time to time by the Custodian. This fee, if not paid separately, shall, at the discretion of the Custodian, either be charged against the Custodial Account or against the Custodial Account annual contribution. In lieu of paying Custodian fees annually, a Depositor may choose to pay a one-time fee (as set forth on the current fee schedule) at the time the Custodial Account is established, in which case no further Custodian fees will be charged against the Custodial Account for the lifetime of the Depositor. (b) The Custodian may change the foregoing fee schedule in respect to the Depositor s taxable years beginning at least thirty (30) days after the Custodian gives the Depositor written notice of such change. The foregoing fee schedule may also be changed at any time by mutual agreement between the Custodian and the Depositor. (c) Taxes and other administrative expenses incurred by the Custodian in the performance of its duties shall be paid by the Depositor within thirty (30) days after a statement of such expenses is rendered by the Custodian to the Depositor and if not so paid may, at the Custodian s option, be collected by the Custodian from the amount of any contribution or distribution to be credited to the Custodial Account or by sale or liquidation of the assets credited to the Custodial Account. 12

15 11. Administration The Custodian shall make such annual calendar year reports regarding the status of the Custodial Account and its assets to the Internal Revenue Service and to the Depositor as may be required by regulations issued by the Secretary of the Treasury under Section 408(i) and Section 408A of the Code. Such reports shall be filed at such time and in such manner, and furnished to the Depositor at such time and in such manner, as may be required by such regulations. 12. Miscellaneous Provisions (a) The Custodial Account is for the exclusive benefit of the Depositor or the Depositor s Beneficiary and the benefits provided by the Custodial Account shall not be subject to alienation or assignment except as may be permitted under the Code. (b) This Plan and Custody Agreement shall be governed by and construed, administered and enforced according to the laws of the Commonwealth of Massachusetts, except to the extent preempted by federal law. (c) The provisions of this Plan and Custody Agreement shall be applicable without regard to the community property laws of any state. (d) If the Custodian shall transfer part or all of a Depositor s interest in the Custodial Account to a former spouse pursuant to a divorce decree or under a written instrument incident to such a divorce decree, the Custodian shall treat any interest so transferred as the account of the former spouse. (e) Words used in the masculine shall apply to the feminine where applicable, and, wherever the context of this Plan and Custody Agreement indicates, the plural shall be read as the singular and the singular as the plural. (f) The captions of Articles in this Plan are included for convenience only and shall not be considered a part or an aid to the construction of this Plan. 13

16 Pioneer Investment Management, Inc. 60 State Street Boston, MA us.pioneerinvestments.com This brochure is not authorized for distribution to prospective investors in Pioneer Mutual Funds unless preceded or accompanied by an effective prospectus which contains complete information about the sales charges, management fees and other matters of interest. Please read the prospectus carefully before you invest or send money. Securities offered through Pioneer Funds Distributor, Inc., 60 State Street, Boston, Massachusetts Underwriter of Pioneer mutual funds, Member SIPC 2014 Pioneer Investments us.pioneerinvestments.com

5305-RA (07/09) Roth Individual Retirement Custodial Account [under Section 408(A) of the Internal Revenue Code]

5305-RA (07/09) Roth Individual Retirement Custodial Account [under Section 408(A) of the Internal Revenue Code] 5305-RA (07/09) Roth Individual Retirement Custodial Account [under Section 408(A) of the Internal Revenue Code] The Depositor whose name appears on the form establishing this IRA (the Form ) is establishing

More information

USAA SIMPLE/SEP-IRA. Disclosure Statements and Custodial Agreements 49629-1215

USAA SIMPLE/SEP-IRA. Disclosure Statements and Custodial Agreements 49629-1215 USAA SIMPLE/SEP-IRA Disclosure Statements and Custodial Agreements 49629-1215 Table of Contents A. SIMPLE IRA Custodial Agreement 2 B. SIMPLE IRA Disclosure Statement 3 C. SEP-IRA Custodial Agreement 7

More information

Code means the Internal Revenue Code of 1986, as amended.

Code means the Internal Revenue Code of 1986, as amended. The American Funds Roth IRA Trust Agreement Pending IRS approval. Section 1 Definitions As used in this trust agreement ( Agreement ) and the related Application, the following terms shall have the meaning

More information

Eagle Family of Funds Roth IRA Disclosure Statement

Eagle Family of Funds Roth IRA Disclosure Statement Eagle Family of Funds Roth IRA Disclosure Statement General Information Please read the following information together with the Roth IRA Custodial Agreement and the Prospectus(es) for the Fund(s) you select

More information

Traditional IRA Custodial Agreement (Under section 408(a) of the Internal Revenue Code)

Traditional IRA Custodial Agreement (Under section 408(a) of the Internal Revenue Code) Traditional IRA Custodial Agreement (Under section 408(a) of the Internal Revenue Code) Form 5303-A (Rev. March 2002) Department of the Treasury, Internal Revenue Service. Do not file with the Internal

More information

S I M P L E. Savings incentive match plan for employees. Participant application kit

S I M P L E. Savings incentive match plan for employees. Participant application kit S I M P L E Savings incentive match plan for employees Participant application kit SIMPLE IRA PARTICIPANT INSTRUCTIONS Follow these instructions if you are an employee whose employer has an existing SIMPLE

More information

Recent Changes to IRAs

Recent Changes to IRAs Recent Changes to IRAs Federal legislation and new IRS regulations have created several changes to IRAs over the past few years. Only one IRA distribution within any 12-month period may be rolled over

More information

Retirement Management Account Individual Retirement Account (IRA) CUSTODIAL ACCOUNT AGREEMENT & DISCLOSURE STATEMENT

Retirement Management Account Individual Retirement Account (IRA) CUSTODIAL ACCOUNT AGREEMENT & DISCLOSURE STATEMENT MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY Retirement Management Account Individual Retirement Account (IRA) CUSTODIAL ACCOUNT AGREEMENT & DISCLOSURE STATEMENT Retirement Management Account IRA Custodial

More information

ARTICLE I ARTICLE II ARTICLE III ARTICLE IV ARTICLE V ARTICLE VI

ARTICLE I ARTICLE II ARTICLE III ARTICLE IV ARTICLE V ARTICLE VI Roth Individual Retirement Custodial Account (Under section 408A of the Internal Revenue Code) Form 5305-RA (Rev. March 2002) Department of the Treasury, Internal Revenue Service. Do not file with the

More information

ROTH IRA DISCLOSURE STATEMENT

ROTH IRA DISCLOSURE STATEMENT ROTH IRA DISCLOSURE STATEMENT The Pension Fund of the Christian Church established and maintains the Defined Contribution Retirement Accounts of the Pension Fund of the Christian Church (Disciples of Christ)

More information

THIRD AVENUE FUNDS INDIVIDUAL RETIREMENT ACCOUNT (IRA) TRADITIONAL IRA SEP IRA ROTH IRA

THIRD AVENUE FUNDS INDIVIDUAL RETIREMENT ACCOUNT (IRA) TRADITIONAL IRA SEP IRA ROTH IRA THIRD AVENUE FUNDS INDIVIDUAL RETIREMENT ACCOUNT (IRA) TRADITIONAL IRA SEP IRA ROTH IRA TABLE OF CONTENTS COMBINED DISCLOSURE STATEMENT 3 TRADITIONAL INDIVIDUAL RETIREMENT ACCOUNT DISCLOSURE 4 ROTH INDIVIDUAL

More information

Effective January 1, 2015. All About Union Bank Simple Individual Retirement Custodial Account Agreement

Effective January 1, 2015. All About Union Bank Simple Individual Retirement Custodial Account Agreement Effective January 1, 2015 All About Union Bank Simple Individual Retirement Custodial Account Agreement Table of Contents Form 5305-SA under section 408P of the Internal Revenue Code. INTRODUCTION...1

More information

Roth IRA. Plan Agreement & Disclosure Statement

Roth IRA. Plan Agreement & Disclosure Statement Roth IRA Plan Agreement & Disclosure Statement ROTH Individual Retirement Custodial Account - Plan Agreement Form 5305-RA under section 408A of the Internal Revenue Code. The depositor named on the application

More information

New Alternatives Fund, Inc. INDIVIDUAL RETIREMENT ACCOUNT (IRA) TRADITIONAL IRA SEP IRA ROTH IRA

New Alternatives Fund, Inc. INDIVIDUAL RETIREMENT ACCOUNT (IRA) TRADITIONAL IRA SEP IRA ROTH IRA New Alternatives Fund, Inc. INDIVIDUAL RETIREMENT ACCOUNT (IRA) TRADITIONAL IRA SEP IRA ROTH IRA TABLE OF CONTENTS COMBINED DISCLOSURE STATEMENT 3 TRADITIONAL INDIVIDUAL RETIREMENT ACCOUNT DISCLOSURE 4

More information

PRIVACY POLICIES, DISCLOSURES, INSTRUCTIONS & AGREEMENTS FOR: INDIVIDUAL RETIREMENT ACCOUNT (IRA) TRADITIONAL IRA SEP IRA ROTH IRA

PRIVACY POLICIES, DISCLOSURES, INSTRUCTIONS & AGREEMENTS FOR: INDIVIDUAL RETIREMENT ACCOUNT (IRA) TRADITIONAL IRA SEP IRA ROTH IRA Fairholme Funds Inc. PRIVACY POLICIES, DISCLOSURES, INSTRUCTIONS & AGREEMENTS FOR: INDIVIDUAL RETIREMENT ACCOUNT (IRA) TRADITIONAL IRA SEP IRA ROTH IRA FAIRHOLME FUNDS, INC. INDIVIDUAL RETIREMENT ACCOUNT

More information

Baird Funds, Inc. Individual Retirement Account Disclosure Statement & Custodial Account Agreement

Baird Funds, Inc. Individual Retirement Account Disclosure Statement & Custodial Account Agreement Baird Funds, Inc. Individual Retirement Account Disclosure Statement & Custodial Account Agreement Baird Funds, Inc. Individual Retirement Account Disclosure Statement GENERAL INFORMATION Please read the

More information

Effective January 1, 2015. All About Union Bank Inherited Roth Individual Retirement Custodial Account Agreement

Effective January 1, 2015. All About Union Bank Inherited Roth Individual Retirement Custodial Account Agreement Effective January 1, 2015 All About Union Bank Inherited Roth Individual Retirement Custodial Account Agreement Table of Contents Form 5305-RA under section 408A of the Internal Revenue Code. INTRODUCTION...1

More information

Davenport Core Fund ROTH IRA Including: Disclosure Statement Custodial Agreement Financial Disclosure Application Transfer Form

Davenport Core Fund ROTH IRA Including: Disclosure Statement Custodial Agreement Financial Disclosure Application Transfer Form Davenport Core Fund ROTH IRA Including: Disclosure Statement Custodial Agreement Financial Disclosure Application Transfer Form Table of Contents HOW TO ESTABLISH YOUR IRA PLAN. 1 ROTH IRA CUSTODIAL AGREEMENT.

More information

ARTICLE I ARTICLE II ARTICLE III ARTICLE IV ARTICLE V ARTICLE VI

ARTICLE I ARTICLE II ARTICLE III ARTICLE IV ARTICLE V ARTICLE VI Roth Individual Retirement Custodial Account (Under section 408A of the Internal Revenue Code) Form 5305-RA (Rev. March 2002) Department of the Treasury, Internal Revenue Service. Do not file with the

More information

Roth Individual Retirement Account Application

Roth Individual Retirement Account Application Rapp Roth Individual Retirement Account Application Complete all applicable sections and sign page one. Return page one only and keep a copy for your records. Do not use this form for a Traditional IRA,

More information

Social Security Number. Primary Phone Number

Social Security Number. Primary Phone Number Roth IRA Roth IRA Holder Information Social Security Number APPLICATION TO PARTICIPATE Check if Amendment 4g Primary Phone Number Secondary Phone Number Sex (Male or Female) E-mail Deposit Information

More information

ROTH INDIVIDUAL RETIREMENT ANNUITY ENDORSEMENT

ROTH INDIVIDUAL RETIREMENT ANNUITY ENDORSEMENT ROTH INDIVIDUAL RETIREMENT ANNUITY ENDORSEMENT Form 5305- RB under Section 408A of the Internal Revenue Code This endorsement is made a part of the annuity contract to which it is attached, and the following

More information

ROTH IRA DISCLOSURE STATEMENT

ROTH IRA DISCLOSURE STATEMENT Toll Free: 1-800-962-4238 www.pensco.com ROTH IRA DISCLOSURE STATEMENT This Disclosure Statement summarizes the requirements for the Roth Individual Retirement Account (Roth IRA). The rules under which

More information

Roth IRA Plan Agreement

Roth IRA Plan Agreement Roth IRA Plan Agreement Form 5305-RA under Section 408A of the Internal Revenue Code (REV. MARCH 2002) The Depositor named on the Application is establishing a Roth Individual Retirement Account under

More information

INHERITED ROTH IRA AMENDMENT

INHERITED ROTH IRA AMENDMENT INHERITED ROTH IRA AMENDMENT AMENDMENT TO YOUR INHERITED ROTH IRA This Disclosure Statement and Roth Individual Retirement Custodial Account Agreement updates your Roth individual retirement account (Roth

More information

BNY MELLON INVESTMENT SERVICING TRUST COMPANY. Supplement to the SIMPLE Individual Retirement Account (SIMPLE IRA) Disclosure Statement

BNY MELLON INVESTMENT SERVICING TRUST COMPANY. Supplement to the SIMPLE Individual Retirement Account (SIMPLE IRA) Disclosure Statement BNY MELLON INVESTMENT SERVICING TRUST COMPANY Supplement to the SIMPLE Individual Retirement Account (SIMPLE IRA) Disclosure Statement IMPORTANT CHANGES TO THE RULES GOVERNING INDIRECT (60-DAY) ROLLOVERS

More information

SIMPLE IRA Disclosure Statement & Custodial Account Agreement

SIMPLE IRA Disclosure Statement & Custodial Account Agreement SIMPLE IRA Disclosure Statement & Custodial Account Agreement References to the "Custodian" mean BNY Mellon Investment Servicing Trust Company. Table of Contents Page in Document PART I SIMPLE INDIVIDUAL

More information

Manning & Napier Fund, Inc. Individual Retirement Account (IRA) SIMPLE IRA

Manning & Napier Fund, Inc. Individual Retirement Account (IRA) SIMPLE IRA Manning & Napier Fund, Inc. Individual Retirement Account (IRA) SIMPLE IRA TABLE OF CONTENTS SIMPLE INDIVIDUAL RETIREMENT ACCOUNT (IRA) DISCLOSURE STATEMENT 4 SIMPLE INDIVIDUAL RETIREMENT CUSTODIAL ACCOUNT

More information

Roth Individual Retirement Custodial Account Agreement

Roth Individual Retirement Custodial Account Agreement Roth Individual Retirement Custodial Account Agreement Form 5305-RA under Section 408A of the Internal Revenue Code FORM (Rev. February 2015) The depositor named on the application is establishing a Roth

More information

CREDIT UNION ROTH IRA CUSTODIAL AGREEMENT (rev. 1/2010)

CREDIT UNION ROTH IRA CUSTODIAL AGREEMENT (rev. 1/2010) CREDIT UNION ROTH IRA CUSTODIAL AGREEMENT (rev. 1/2010) Form 5305-RA under Section 408A of the Internal Revenue Code FORM (rev. March 2002). The depositor named on the application is establishing a Roth

More information

Matthews Asia Funds Individual Retirement Account (IRA) New Account Application

Matthews Asia Funds Individual Retirement Account (IRA) New Account Application Matthews Asia Funds Individual Retirement Account (IRA) New Account Application Traditional IRA SEP IRA Roth IRA Table of Contents Combined Disclosure Statement 1 Traditional Individual Retirement Account

More information

PRIMECAP Odyssey Funds

PRIMECAP Odyssey Funds PRIMECAP Odyssey Funds Individual Retirement Account & Coverdell Education Savings Account Disclosure Statement & Custodial Account Agreement Table of Contents General Information...1 Disclosure Statement

More information

TABLE OF CONTENTS SIMPLE INDIVIDUAL RETIREMENT ACCOUNT (IRA) DISCLOSURE STATEMENT... 3 SIMPLE INDIVIDUAL RETIREMENT CUSTODIAL ACCOUNT AGREEMENT...

TABLE OF CONTENTS SIMPLE INDIVIDUAL RETIREMENT ACCOUNT (IRA) DISCLOSURE STATEMENT... 3 SIMPLE INDIVIDUAL RETIREMENT CUSTODIAL ACCOUNT AGREEMENT... SIMPLE IRA TABLE OF CONTENTS SIMPLE INDIVIDUAL RETIREMENT ACCOUNT (IRA) DISCLOSURE STATEMENT... 3 SIMPLE INDIVIDUAL RETIREMENT CUSTODIAL ACCOUNT AGREEMENT... 8 SIMPLE IRA APPLICATION INSTRUCTIONS... 13

More information

CITI FUND SERVICES, INC. CUSTODIAL ACCOUNT DISCLOSURE STATEMENT. MERK FUNDS Custodial Account Disclosure Statement. Part One: Traditional IRAs

CITI FUND SERVICES, INC. CUSTODIAL ACCOUNT DISCLOSURE STATEMENT. MERK FUNDS Custodial Account Disclosure Statement. Part One: Traditional IRAs MERK FUNDS Custodial Account Disclosure Statement This Custodial Account Disclosure Statement ( Disclosure Statement ) applies to Traditional Individual Retirement Accounts ( IRAs ), Roth IRAs and Coverdell

More information

Table of Contents. 1. GENERAL... 1 1.1 Disclosure Statement and Master Terms of Individual Retirement Accounts... 1 1.2 Definitions...

Table of Contents. 1. GENERAL... 1 1.1 Disclosure Statement and Master Terms of Individual Retirement Accounts... 1 1.2 Definitions... i Table of Contents 1. GENERAL... 1 1.1 Disclosure Statement and Master Terms of Individual Retirement Accounts... 1 1.2 Definitions... 1 2. IRA ESTABLISHMENT AND ELIGIBILITY... 3 2.1 Establishing an IRA...

More information

DOMINI SOCIAL INVESTMENTS SIMPLE IRA

DOMINI SOCIAL INVESTMENTS SIMPLE IRA DOMINI SOCIAL INVESTMENTS SIMPLE IRA SIMPLE INDIVIDUAL RETIREMENT ACCOUNT (IRA) DISCLOSURE STATEMENT The following information is the disclosure statement required by federal tax regulations. You should

More information

Roth IRA Financial Disclosure

Roth IRA Financial Disclosure Roth IRA Financial Disclosure Deposits to an IRA are invested in a savings account that earns dividends. The accompanying charts project possible growth assuming, as an example, that a dividend rate of

More information

ARTICLE I ARTICLE II ARTICLE III ARTICLE IV

ARTICLE I ARTICLE II ARTICLE III ARTICLE IV SIMPLE Individual Retirement Custodial Account (Under section 408(p) of the Internal Revenue Code) Form 5305-SA (Rev. March 2002) Department of the Treasury, Internal Revenue Service. Do not file with

More information

Putnam SIMPLE IRA Plan and Disclosure Statement

Putnam SIMPLE IRA Plan and Disclosure Statement Putnam SIMPLE IRA Plan and Disclosure Statement Putnam SIMPLE Individual Retirement Trust Account Plan...1 Putnam SIMPLE IRA Disclosure Statement...16 Form 5305-S (Rev. March 2002) Department of the Treasury

More information

Roth IRA Disclosure Statement

Roth IRA Disclosure Statement Roth IRA Disclosure Statement RIGHT TO REVOKE YOUR ROTH IRA You have the right to revoke your Roth IRA within seven days of the receipt of the disclosure statement If revoked, you are entitled to a full

More information

Pinnacle Investment Account

Pinnacle Investment Account SunAmerica Mutual Funds Pinnacle Investment Account Individual Retirement Account Education Savings Account Disclosure Statement & Custodial Agreement IMPORTANT INFORMATION FROM THE SUNAMERICA TRUST COMPANY

More information

ROTH INDIVIDUAL RETIREMENT CUSTODIAL ACCOUNT AGREEMENT

ROTH INDIVIDUAL RETIREMENT CUSTODIAL ACCOUNT AGREEMENT ROTH INDIVIDUAL RETIREMENT CUSTODIAL ACCOUNT AGREEMENT Form 5305 RA under section 408A of the Internal Revenue Code. FORM (Rev. March 2002) The depositor named on the application is establishing a Roth

More information

A Retirement Plan for Individuals

A Retirement Plan for Individuals A Retirement Plan for Individuals Schwartz Value Fund P.O. Box 46707 Cincinnati, Ohio 45246-0707 (888) 726-0753 INSTRUCTIONS FOR OPENING YOUR SCHWARTZ VALUE FUND ROTH IRA I. Included in this Booklet is:

More information

Voya Funds Individual Retirement Account (IRA)

Voya Funds Individual Retirement Account (IRA) Voya Funds Individual Retirement Account (IRA) SIMPLE IRA For financial professional use only. Not for inspection by, distribution or quotation to, the general public. INVESTMENT MANAGEMENT voyainvestments.com

More information

Supplement to American Century Brokerage IRA Custodial Agreements

Supplement to American Century Brokerage IRA Custodial Agreements Supplement to American Century Brokerage IRA Custodial Agreements Effective December 31, 2014, the update below will be made to the American Century Brokerage Custodial agreements for the following retirement

More information

CUSTODIAL AGREEMENT PTC ROTH IRA

CUSTODIAL AGREEMENT PTC ROTH IRA CUSTODIAL AGREEMENT PTC ROTH IRA Form 5305-RA under Section 408A of the Internal Revenue Code FORM (REV. MARCH 2002) The Depositor named on the Application is establishing a Roth Individual Retirement

More information

Custodial Account Agreement

Custodial Account Agreement Custodial Account Agreement For Individual Retirement Accounts & Coverdell Education Savings Accounts Mail to: EntrepreneurShares c/o U.S. Bancorp Fund Services, LLC PO Box 701 Milwaukee, WI 53201-0701

More information

GE Mutual Funds. July 2014

GE Mutual Funds. July 2014 GE Mutual Funds Elfun Funds/GE Stock Traditional IRA Disclosure Statement and Custodial Agreement Roth IRA Disclosure Statement and Custodial Agreement July 2014 Elfun Funds/GE Stock Traditional Individual

More information

Custodial Account Agreement For Individual Retirement Accounts & Coverdell Education Savings Accounts

Custodial Account Agreement For Individual Retirement Accounts & Coverdell Education Savings Accounts Custodial Account Agreement For Individual Retirement Accounts & Coverdell Education Savings Accounts For additional information please call toll-free (866) 236-0050 or visit us on the web at www.osterweis.com.

More information

Effective January 1, 2015. All About Union Bank Inherited Individual Retirement Custodial Account Agreement

Effective January 1, 2015. All About Union Bank Inherited Individual Retirement Custodial Account Agreement Effective January 1, 2015 All About Union Bank Inherited Individual Retirement Custodial Account Agreement Table of Contents Form 5305-A under section 408(a) of the Internal Revenue Code. INTRODUCTION...1

More information

SIT MUTUAL FUNDS TRADITIONAL INDIVIDUAL RETIREMENT ACCOUNT DISCLOSURE STATEMENT

SIT MUTUAL FUNDS TRADITIONAL INDIVIDUAL RETIREMENT ACCOUNT DISCLOSURE STATEMENT SIT MUTUAL FUNDS TRADITIONAL INDIVIDUAL RETIREMENT ACCOUNT DISCLOSURE STATEMENT The following information is the disclosure statement required by federal tax regulations. You should read this disclosure

More information

Eagle Family of Funds Traditional IRA and SEP IRA Disclosure Statement

Eagle Family of Funds Traditional IRA and SEP IRA Disclosure Statement Eagle Family of Funds Traditional IRA and SEP IRA Disclosure Statement General Information Please read the following information together with the Individual Retirement Account Custodial Agreement and

More information

Effective January 1, 2016. All About Union Bank Simple Individual Retirement Custodial Account Agreement

Effective January 1, 2016. All About Union Bank Simple Individual Retirement Custodial Account Agreement Effective January 1, 2016 All About Union Bank Simple Individual Retirement Custodial Account Agreement Table of ContentS Form 5305-SA under section 408(p) of the Internal Revenue Code Table of ContentS

More information

SCHNEIDER FUNDS INDIVIDUAL RETIREMENT ACCOUNT (IRA) TRADITIONAL IRA SEP IRA ROTH IRA

SCHNEIDER FUNDS INDIVIDUAL RETIREMENT ACCOUNT (IRA) TRADITIONAL IRA SEP IRA ROTH IRA SCHNEIDER FUNDS INDIVIDUAL RETIREMENT ACCOUNT (IRA) TRADITIONAL IRA SEP IRA ROTH IRA BNY MELLON INVESTMENT SERVICING TRUST COMPANY Supplement to the Traditional and Roth Individual Retirement Account (IRA)

More information

Individual Retirement Account & Coverdell Education Savings Account. Disclosure Statement and Custodial Account Agreement

Individual Retirement Account & Coverdell Education Savings Account. Disclosure Statement and Custodial Account Agreement Individual Retirement Account & Coverdell Education Savings Account Disclosure Statement and Custodial Account Agreement Mail to: Monetta Funds c/o U.S. Bancorp Fund Services, LLC PO Box 701 Milwaukee,

More information

THIRD AVENUE FUNDS SIMPLE IRA

THIRD AVENUE FUNDS SIMPLE IRA THIRD AVENUE FUNDS SIMPLE IRA TABLE OF CONTENTS SIMPLE INDIVIDUAL RETIREMENT ACCOUNT (IRA) DISCLOSURE STATEMENT... 3 SIMPLE INDIVIDUAL RETIREMENT CUSTODIAL ACCOUNT AGREEMENT... 8 SIMPLE IRA APPLICATION

More information

TRADITIONAL IRA DISCLOSURE STATEMENT

TRADITIONAL IRA DISCLOSURE STATEMENT TRADITIONAL IRA DISCLOSURE STATEMENT TABLE OF CONTENTS REVOCATION OF ACCOUNT... 1 STATUTORY REQUIREMENTS... 1 (1) Qualification Requirements... 1 (2) Required Distribution Rules... 1 (3) Approved Form....

More information

IRA Custodian Disclosure Statement and Plan Agreement

IRA Custodian Disclosure Statement and Plan Agreement Deutsche Asset & Wealth Management IRA Custodian Disclosure Statement and Plan Agreement Retain these pages for your records. Custodian disclosure statement The following information is provided to you

More information

Individual Retirement Account (IRA) Traditional IRA SEP IRA. Roth IRA

Individual Retirement Account (IRA) Traditional IRA SEP IRA. Roth IRA Individual Retirement Account (IRA) Traditional IRA SEP IRA Roth IRA TABLE OF CONTENTS COMBINED DISCLOSURE STATEMENT 3 TRADITIONAL INDIVIDUAL RETIREMENT ACCOUNT DISCLOSURE 4 ROTH INDIVIDUAL RETIREMENT

More information

Individual Retirement Account & Coverdell Education Savings Account Disclosure Statement & Custodial Account Agreement

Individual Retirement Account & Coverdell Education Savings Account Disclosure Statement & Custodial Account Agreement Individual Retirement Account & Coverdell Education Savings Account Disclosure Statement & Custodial Account Agreement Mail to: Convergence Funds c/o U.S. Bancorp Fund Services, LLC PO Box 701 Milwaukee,

More information

ROTH IRA AMENDMENT DISCLOSURE STATEMENT

ROTH IRA AMENDMENT DISCLOSURE STATEMENT ROTH IRA AMENDMENT AMENDMENT TO YOUR ROTH IRA This Disclosure Statement and Roth Individual Retirement Trust Account Agreement updates your Roth individual retirement account (Roth IRA) documents that

More information

Traditional IRA. Plan Agreement & Disclosure Statement

Traditional IRA. Plan Agreement & Disclosure Statement Traditional IRA Plan Agreement & Disclosure Statement Traditional Individual Retirement Custodial Account - Plan Agreement Form 5305-A under section 408(a) of the Internal Revenue Code. The depositor named

More information

INDIVIDUAL RETIREMENT CUSTODIAL ACCOUNT AGREEMENT

INDIVIDUAL RETIREMENT CUSTODIAL ACCOUNT AGREEMENT INDIVIDUAL RETIREMENT CUSTODIAL ACCOUNT AGREEMENT Form 5305-A under section 408(a) of the Internal Revenue Code. FORM (Rev. March 2002) The depositor named on the application is establishing a Traditional

More information

INHERITED TRADITIONAL IRA AMENDMENT

INHERITED TRADITIONAL IRA AMENDMENT INHERITED TRADITIONAL IRA AMENDMENT AMENDMENT TO YOUR INHERITED IRA This Disclosure Statement and Individual Retirement Custodial Account Agreement updates your individual retirement account (IRA) documents

More information

INDIVIDUAL RETIREMENT ACCOUNT (IRA) TRADITIONAL IRA SEP IRA ROTH IRA

INDIVIDUAL RETIREMENT ACCOUNT (IRA) TRADITIONAL IRA SEP IRA ROTH IRA INDIVIDUAL RETIREMENT ACCOUNT (IRA) TRADITIONAL IRA SEP IRA ROTH IRA TABLE OF CONTENTS COMBINED DISCLOSURE STATEMENT 3 TRADITIONAL INDIVIDUAL RETIREMENT ACCOUNT DISCLOSURE 6 ROTH INDIVIDUAL RETIREMENT

More information

Supplement to IRA Custodial Agreements

Supplement to IRA Custodial Agreements Supplement to IRA Custodial Agreements Effective December 31, 2014, the update below will be made to the American Century Custodial agreements for the following retirement accounts: Traditional IRAs, Roth

More information

DOMINI SOCIAL INVESTMENTS INDIVIDUAL RETIREMENT ACCOUNT (IRA) TRADITIONAL IRA SEP IRA ROTH IRA

DOMINI SOCIAL INVESTMENTS INDIVIDUAL RETIREMENT ACCOUNT (IRA) TRADITIONAL IRA SEP IRA ROTH IRA DOMINI SOCIAL INVESTMENTS INDIVIDUAL RETIREMENT ACCOUNT (IRA) TRADITIONAL IRA SEP IRA ROTH IRA TABLE OF CONTENTS TRADITIONAL and ROTH INDIVIDUAL RETIREMENT ACCOUNT (IRA) 4 COMBINED DISCLOSURE STATEMENT

More information

Street Address. City, State, ZIP

Street Address. City, State, ZIP ROTH IRA TRUST APPLICATION PACKET (FORM ) Please Print or Type CUID (Credit union will complete.) - - IRA Owner s Social Security Number IRA Owner s Name (First, Initial, Last) Street Address IRA Owner

More information

Custodial Account Agreement for Individual Retirement Accounts & Coverdell Education Savings Accounts

Custodial Account Agreement for Individual Retirement Accounts & Coverdell Education Savings Accounts Custodial Account Agreement for Individual Retirement Accounts & Coverdell Education Savings Accounts For additional information, please contact us at (800) 341-8900 or visit www.permanentportfoliofunds.com.

More information

Custodial Account Agreement

Custodial Account Agreement Custodial Account Agreement For Individual Retirement Accounts Mail to: Ziegler Funds c/o U.S. Bancorp Fund Services, LLC PO Box 701 Milwaukee, WI 53201-0701 Overnight Express Mail To: Ziegler Funds c/o

More information

TRADITIONAL/SEP IRA ROTH IRA CUSTODIAL AGREEMENT DISCLOSURE STATEMENT 3-2009 HIM-IR-001-0200

TRADITIONAL/SEP IRA ROTH IRA CUSTODIAL AGREEMENT DISCLOSURE STATEMENT 3-2009 HIM-IR-001-0200 TRADITIONAL/SEP IRA ROTH IRA CUSTODIAL AGREEMENT DISCLOSURE STATEMENT 3-2009 HIM-IR-001-0200 Traditional Individual Retirement Custodial Account (Under section 408(a) of the Internal Revenue Code) Form

More information

Voya Funds Individual Retirement Account (IRA)

Voya Funds Individual Retirement Account (IRA) Voya Funds Individual Retirement Account (IRA) Traditional IRA SEP IRA Roth IRA For financial professional use only. Not for inspection by, distribution or quotation to, the general public. INVESTMENT

More information

ROTH IRA AMENDMENT DISCLOSURE STATEMENT

ROTH IRA AMENDMENT DISCLOSURE STATEMENT ROTH IRA AMENDMENT AMENDMENT TO YOUR ROTH IRA This Disclosure Statement and Roth Individual Retirement Custodial Account Agreement updates your Roth individual retirement account (Roth IRA) documents that

More information

TRADITIONAL/SEP IRA ROTH IRA CUSTODIAL AGREEMENT DISCLOSURE STATEMENT EMC-IR-001-0300

TRADITIONAL/SEP IRA ROTH IRA CUSTODIAL AGREEMENT DISCLOSURE STATEMENT EMC-IR-001-0300 TRADITIONAL/SEP IRA ROTH IRA CUSTODIAL AGREEMENT DISCLOSURE STATEMENT EMC-IR-001-0300 Traditional Individual Retirement Custodial Account (Under section 408(a) of the Internal Revenue Code) Form 5305-A

More information

Disclosure Statement and Custodial Agreement for SIMPLE Retirement Accounts

Disclosure Statement and Custodial Agreement for SIMPLE Retirement Accounts ab Disclosure Statement and Custodial Agreement for SIMPLE Retirement Accounts This booklet contains disclosures required by federal law. a Please keep this information for future reference. 2 Intentionally

More information

Wavelength Interest Rate Neutral Fund

Wavelength Interest Rate Neutral Fund Wavelength Interest Rate Neutral Fund ROTH IRA Including: Disclosure Statement Custodial Agreement Financial Disclosure Application Transfer Form Table of Contents HOW TO ESTABLISH YOUR IRA PLAN. 1 ROTH

More information

IRA Plan Agreement Form 5305-A Under Section 408(a) of the Internal Revenue Code (REV. MARCH 2002)

IRA Plan Agreement Form 5305-A Under Section 408(a) of the Internal Revenue Code (REV. MARCH 2002) IRA Plan Agreement Form 5305-A Under Section 408(a) of the Internal Revenue Code (REV. MARCH 2002) The Depositor named on the Application is establishing a Traditional individual retirement account under

More information

BARROW FUNDS ROTH IRA Including: Disclosure Statement Custodial Agreement Financial Disclosure Application Transfer Form

BARROW FUNDS ROTH IRA Including: Disclosure Statement Custodial Agreement Financial Disclosure Application Transfer Form BARROW FUNDS ROTH IRA Including: Disclosure Statement Custodial Agreement Financial Disclosure Application Transfer Form Table of Contents HOW TO ESTABLISH YOUR IRA PLAN. 1 ROTH IRA CUSTODIAL AGREEMENT.

More information

THE DAVENPORT FUNDS ROTH IRA Including: Disclosure Statement Custodial Agreement Financial Disclosure Application Transfer Form

THE DAVENPORT FUNDS ROTH IRA Including: Disclosure Statement Custodial Agreement Financial Disclosure Application Transfer Form THE DAVENPORT FUNDS ROTH IRA Including: Disclosure Statement Custodial Agreement Financial Disclosure Application Transfer Form Table of Contents HOW TO ESTABLISH YOUR IRA PLAN. 1 ROTH IRA CUSTODIAL AGREEMENT.

More information

DOMINI SOCIAL INVESTMENTS INDIVIDUAL RETIREMENT ACCOUNT (IRA) TRADITIONAL IRA SEP IRA ROTH IRA

DOMINI SOCIAL INVESTMENTS INDIVIDUAL RETIREMENT ACCOUNT (IRA) TRADITIONAL IRA SEP IRA ROTH IRA DOMINI SOCIAL INVESTMENTS INDIVIDUAL RETIREMENT ACCOUNT (IRA) TRADITIONAL IRA SEP IRA ROTH IRA TABLE OF CONTENTS TRADITIONAL and ROTH INDIVIDUAL RETIREMENT ACCOUNT (IRA) 4 COMBINED DISCLOSURE STATEMENT

More information

HUSSMAN FUNDS ROTH IRA Including: Disclosure Statement Custodial Agreement Financial Disclosure Application Transfer Form

HUSSMAN FUNDS ROTH IRA Including: Disclosure Statement Custodial Agreement Financial Disclosure Application Transfer Form HUSSMAN FUNDS ROTH IRA Including: Disclosure Statement Custodial Agreement Financial Disclosure Application Transfer Form Table of Contents HOW TO ESTABLISH YOUR IRA PLAN. 1 ROTH IRA CUSTODIAL AGREEMENT.

More information

The Vanguard Traditional IRA, SEP IRA, and Roth IRA. Disclosure Statement and Custodial Account Agreement

The Vanguard Traditional IRA, SEP IRA, and Roth IRA. Disclosure Statement and Custodial Account Agreement The Vanguard Traditional IRA, SEP IRA, and Roth IRA Disclosure Statement and Custodial Account Agreement Contents Vanguard Traditional and Roth IRA Disclosure Statement Section I Revocation.......................................................................................................

More information

TD AMERITRADE Clearing, Inc. Roth IRA Disclosure Statement & Custodial Agreement

TD AMERITRADE Clearing, Inc. Roth IRA Disclosure Statement & Custodial Agreement TD AMERITRADE Clearing, Inc. Roth IRA Disclosure Statement & Custodial Agreement Disclosure Statement Roth Individual Retirement Plan of TD AMERITRADE Clearing, Inc. The Roth Individual Retirement Account

More information

Table of Contents HOW TO ESTABLISH YOUR IRA PLAN. 1 ROTH IRA CUSTODIAL AGREEMENT. 3 ROTH IRA DISCLOSURE STATEMENT... 7

Table of Contents HOW TO ESTABLISH YOUR IRA PLAN. 1 ROTH IRA CUSTODIAL AGREEMENT. 3 ROTH IRA DISCLOSURE STATEMENT... 7 Table of Contents HOW TO ESTABLISH YOUR IRA PLAN. 1 ROTH IRA CUSTODIAL AGREEMENT. 3 ROTH IRA DISCLOSURE STATEMENT.... 7 ROTH IRA FINANCIAL DISCLOSURE... 12 HOW TO ESTABLISH YOUR ROTH IRA PLAN Please carefully

More information

Voya Funds Individual Retirement Account (IRA)

Voya Funds Individual Retirement Account (IRA) Voya Funds Individual Retirement Account (IRA) Traditional IRA SRP IRA Roth IRA For financial professional use only. Not for inspection by, distribution or quotation to, the general public. INVESTMENT

More information

How much can I deduct if I am an active participant in a qualified plan?... 2

How much can I deduct if I am an active participant in a qualified plan?... 2 Table of Contents What is an Individual Retirement Account (IRA)?...................................... 1 Who may establish a Traditional IRA?............................................... 1 How much

More information

SIMPLE IRA Plan Agreement Form 5305-SA under Section 408(p) of the Internal Revenue Code (REV. MARCH 2002)

SIMPLE IRA Plan Agreement Form 5305-SA under Section 408(p) of the Internal Revenue Code (REV. MARCH 2002) SIMPLE IRA Plan Agreement Form 5305-SA under Section 408(p) of the Internal Revenue Code (REV. MARCH 2002) The Participant named on the Application is establishing a savings incentive match plan for employees

More information

Individual Retirement Custodial Account Agreement and Disclosure Statement

Individual Retirement Custodial Account Agreement and Disclosure Statement Individual Retirement Custodial Account Agreement and Disclosure Statement TO ESTABLISH A SOUTHWEST SECURITIES INDIVIDUAL RETIREMENT ACCOUNT (IRA) Complete and sign all portions of the IRA Adoption Agreement.

More information

BNY MELLON INVESTMENT SERVICING TRUST COMPANY. Supplement to the Traditional and Roth Individual Retirement Account (IRA) Disclosure Statement

BNY MELLON INVESTMENT SERVICING TRUST COMPANY. Supplement to the Traditional and Roth Individual Retirement Account (IRA) Disclosure Statement BNY MELLON INVESTMENT SERVICING TRUST COMPANY Supplement to the Traditional and Roth Individual Retirement Account (IRA) Disclosure Statement IMPORTANT CHANGES TO THE RULES GOVERNING INDIRECT (60 DAY)

More information

Traditional Retirement and SEP IRA Adoption Agreement Disclosure and Application

Traditional Retirement and SEP IRA Adoption Agreement Disclosure and Application Traditional Retirement and SEP IRA Adoption Agreement Disclosure and Application TO ESTABLISH A SOUTHWEST SECURITIES TRADITIONAL INDIVIDUAL RETIREMENT CUSTODIAL AND SEP IRA ACCOUNT ADOPTION AGREEMENT DISCLOSURE

More information

Custodial Account Agreement

Custodial Account Agreement Custodial Account Agreement For Individual Retirement Accounts & Coverdell Education Savings Accounts Mail to: Direxion Funds c/o U.S. Bancorp Fund Services, LLC PO Box 701 Milwaukee, WI 53201-0701 Overnight

More information

SIMPLE IRA ACCOUNT INFORMATION KIT CUSTODIAN: STATE STREET BANK AND TRUST COMPANY (EFFECTIVE DECEMBER 1, 2015)

SIMPLE IRA ACCOUNT INFORMATION KIT CUSTODIAN: STATE STREET BANK AND TRUST COMPANY (EFFECTIVE DECEMBER 1, 2015) SIMPLE IRA ACCOUNT INFORMATION KIT (EFFECTIVE DECEMBER 1, 2015) CUSTODIAN: STATE STREET BANK AND TRUST COMPANY Pax World Mutual Funds SIMPLE IRA DISCLOSURE STATEMENT IMPORTANT This disclosure statement

More information

ROTH IRA AMENDMENT DISCLOSURE STATEMENT

ROTH IRA AMENDMENT DISCLOSURE STATEMENT ROTH IRA AMENDMENT AMENDMENT TO YOUR ROTH IRA This Disclosure Statement and Roth Individual Retirement Trust Account Agreement updates your Roth individual retirement account (Roth IRA) documents that

More information

MUTUAL FUND IRAs TRADITIONAL AND SEP IRA

MUTUAL FUND IRAs TRADITIONAL AND SEP IRA MUTUAL FUND IRAs TRADITIONAL AND SEP IRA CUSTODIAL ACCOUNT AGREEMENT AND DISCLOSURE STATEMENT Table of Contents Traditional and SEP IRA General Information Fee Schedule... 3 Contact Information... 3 Contribution

More information

Individual Retirement Account (IRA) Information Kit

Individual Retirement Account (IRA) Information Kit PNC Funds Individual Retirement Account (IRA) Information Kit Traditional IRA SEP IRA Roth IRA TABLE OF CONTENTS TRADITIONAL AND ROTH INDIVIDUAL RETIREMENT ACCOUNT COMBINED DISCLOSURE STATEMENT... 1 TRADITIONAL

More information

INDIVIDUAL RETIREMENT ACCOUNT FOR NEW ACCOUNTS ONLY

INDIVIDUAL RETIREMENT ACCOUNT FOR NEW ACCOUNTS ONLY INDIVIDUAL RETIREMENT ACCOUNT FOR NEW ACCOUNTS ONLY CURRENT AS OF MARCH 2016 WHAT S NEW IN 2016 2016 Combined Traditional and Roth IRA Contribution Limits: If you are under 50 years of age at the end of

More information

Individual Retirement Custodial Account Agreement

Individual Retirement Custodial Account Agreement Individual Retirement Custodial Account Agreement Form 5305-A under Section 408(a) of the Internal Revenue Code FORM (Rev. February 2015) The depositor named on the application is establishing a Traditional

More information

Form 5305-RA (Rev. March 2002) Department of the Treasury Internal Revenue Service

Form 5305-RA (Rev. March 2002) Department of the Treasury Internal Revenue Service Dear Roth IRA Owner: Notice: FOLIOfn Investments, Inc. ("Folio") is the sponsor of your Roth IRA. Folio is a self clearing registered broker/dealer, and also provides certain administrative and investment

More information

ROTH INDIVIDUAL RETIREMENT ACCOUNT CUSTODIAL AGREEMENT & DISCLOSURE STATEMENT

ROTH INDIVIDUAL RETIREMENT ACCOUNT CUSTODIAL AGREEMENT & DISCLOSURE STATEMENT ROTH INDIVIDUAL RETIREMENT ACCOUNT CUSTODIAL AGREEMENT & DISCLOSURE STATEMENT TO ESTABLISH A SOUTHWEST SECURITIES INDIVIDUAL RETIREMENT ACCOUNT (Roth IRA) Complete and sign all portions of the Roth IRA

More information

ROTH IRA APPLICATION AND AGREEMENT

ROTH IRA APPLICATION AND AGREEMENT ROTH IRA APPLICATION AND AGREEMENT P. O. BOX 701 Milwaukee WI 53201 (800) 421-4184 Fax (855) 394-8958 www.eagleasset.com Important Information About Opening a New Account: Federal law requires all financial

More information