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Chapter 3 - Documents
Financial Projection Using Charts
The financial-projection requirement for the savings-type vehicle may be satisfied by
providing a chart that uses an earnings rate not greater than that in effect as of the date the
IRA is established, showing the values available for withdrawal for a number of years.
Amending and Updating IRA Documents
Generally, both the IRA agreement and the disclosure statement must be amended
when new laws cause a material change in the IRA documents. [Reg. 1.4086(d)(4)(ii)(B)
and (C); Rev. Proc. 2002-10] The financial disclosure is necessary only
when the IRA is first established and does not need to be amended.
Amending the Agreement & Disclosure Statement
Any changes or amendments to the governing instrument (i.e., IRA agreement) must
be made within 30 days after the later of the date on which the amendment is adopted or
the date on which the amendment becomes effective. [Reg. 1.408-6(d)(4)(ii)(C)] Many
IRA agreements contain language that allows the IRA sponsor to amend the agreement
without the signature (negative consent) of the IRA owner or beneficiary. The failure to
furnish a timely amendment results in a penalty of $50 per plan unless the failure was due
to reasonable cause. [Reg. 1.408-6(d)(4)(ix); IRC §6693(a)]
When establishing a new Traditional IRA, Roth IRA, or SIMPLE IRA, if the financial
organization's disclosure statement has changed, the updated documents should be used
or the older documents may be used with a disclosure statement amendment included.
For existing IRA plans, financial organizations are not required to notify existing IRA
holders until the IRS releases new model agreements.
Amending Model IRAs
In March 2002, the IRS released model IRA agreements updated for EGTRRA and
the final RMD regulations. The documents included the Traditional, Roth and SIMPLE
IRA trust and custodial agreements.
The March 2002 IRA agreements had to be used to establish new IRAs after October
1, 2002. All existing Traditional, Roth, and SIMPLE IRA customers had to have
received an IRA Plan Amendment, containing the new Model IRA agreement and a
disclosure statement amendment, by December 31, 2002. [Ann. 2002-49; Rev. Proc.
2002-10, §§4.01 & 4.04] In November of 2010, the IRS issued guidance stating that it
would soon be issuing new model IRA documents. The IRS stated that existing IRA
agreements would not be required to be amended, but the IRS recommended adoption of
the latest model IRAs when they were made available. [Rev. Proc. 2010-48]
IRA Digital Reference Manual © PMC

IRA Digital Reference Manual - November 2024

Table of Contents for the Digital Edition of IRA Digital Reference Manual - November 2024

Contributions
Deductions
Documents
Rollovers & Transfers from IRAs
Rollovers from Employer Plans
Self-Directed IRAs
Excess IRA Contributions
Distributions
Calculating Required Distributions at Age 70½
Death Distributions
Reporting Requirements
Withholding
Taxes & Penalties
SEP IRA Plans
SIMPLE IRA Plans
Miscellaneous
Roth IRAs
Education Savings Accounts
Health Savings Accounts
IRA Digital Reference Manual - November 2024 - 1
IRA Digital Reference Manual - November 2024 - 2
IRA Digital Reference Manual - November 2024 - 3
IRA Digital Reference Manual - November 2024 - 4
IRA Digital Reference Manual - November 2024 - Contributions
IRA Digital Reference Manual - November 2024 - 1.1
IRA Digital Reference Manual - November 2024 - Deductions
IRA Digital Reference Manual - November 2024 - Documents
IRA Digital Reference Manual - November 2024 - Rollovers & Transfers from IRAs
IRA Digital Reference Manual - November 2024 - 4.1
IRA Digital Reference Manual - November 2024 - Rollovers from Employer Plans
IRA Digital Reference Manual - November 2024 - 5.1
IRA Digital Reference Manual - November 2024 - Self-Directed IRAs
IRA Digital Reference Manual - November 2024 - Excess IRA Contributions
IRA Digital Reference Manual - November 2024 - 7.1
IRA Digital Reference Manual - November 2024 - Distributions
IRA Digital Reference Manual - November 2024 - 8.1
IRA Digital Reference Manual - November 2024 - Calculating Required Distributions at Age 70½
IRA Digital Reference Manual - November 2024 - Death Distributions
IRA Digital Reference Manual - November 2024 - 10.1
IRA Digital Reference Manual - November 2024 - 10.2
IRA Digital Reference Manual - November 2024 - 10.3
IRA Digital Reference Manual - November 2024 - Reporting Requirements
IRA Digital Reference Manual - November 2024 - 11.1
IRA Digital Reference Manual - November 2024 - Withholding
IRA Digital Reference Manual - November 2024 - Taxes & Penalties
IRA Digital Reference Manual - November 2024 - 13.1
IRA Digital Reference Manual - November 2024 - SEP IRA Plans
IRA Digital Reference Manual - November 2024 - SIMPLE IRA Plans
IRA Digital Reference Manual - November 2024 - 15.1
IRA Digital Reference Manual - November 2024 - Miscellaneous
IRA Digital Reference Manual - November 2024 - 16.1
IRA Digital Reference Manual - November 2024 - Roth IRAs
IRA Digital Reference Manual - November 2024 - 17.1
IRA Digital Reference Manual - November 2024 - Education Savings Accounts
IRA Digital Reference Manual - November 2024 - 18.1
IRA Digital Reference Manual - November 2024 - Health Savings Accounts
IRA Digital Reference Manual - November 2024 - 19.1
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IRA Digital Reference Manual - November 2024 - 476
IRA Digital Reference Manual - November 2024 - 477
IRA Digital Reference Manual - November 2024 - 478
IRA Digital Reference Manual - November 2024 - 479
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IRA Digital Reference Manual - November 2024 - 485
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IRA Digital Reference Manual - November 2024 - 488
IRA Digital Reference Manual - November 2024 - 489
IRA Digital Reference Manual - November 2024 - 490
IRA Digital Reference Manual - November 2024 - 490.1
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IRA Digital Reference Manual - November 2024 - 493
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IRA Digital Reference Manual - November 2024 - 496
IRA Digital Reference Manual - November 2024 - 497
IRA Digital Reference Manual - November 2024 - 497.1
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IRA Digital Reference Manual - November 2024 - 498.1
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IRA Digital Reference Manual - November 2024 - 501
IRA Digital Reference Manual - November 2024 - 502
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