Chapter 3 - Documents Disclosure for Self-Directed IRAs Self-directed Traditional or Roth IRA assets are often invested in assets for which the growth cannot be reasonably projected. Accordingly, the financial disclosure does not have to contain a projection of growth of the IRA value. If the IRA is invested initially in investments such as stocks, bonds, mutual funds, variable annuities, or similar investments for which a projection of growth is not possible, the financial disclosure must include explanations of: [Reg. 1.408-6(d)(4)(vii)] * How the earnings are computed, with a statement that the growth in value is neither guaranteed nor projected. * The investment options available. * The fees that may be applied to the IRA. * Any other information to help the IRA owner, such as how to request a transaction and the relationship between the trustee/custodian and the brokerage firm. IRA Digital Reference Manual © PMC