Self-Directed IRA Guide · SELF-DIRECTED ROTH IRAs CHECKLIST FOR NEW ACCOUNTS 1. Roth IRA Simplifier (account application) 2. Roth IRA Transfer Request form 3. IRA Denominational

ROTH IRA

Self-Directed IRA Guide

SELF-DIRECTED ROTH IRAs

CHECKLIST FOR NEW ACCOUNTS

1. Roth IRA Simplifier (account application)

2. Roth IRA Transfer Request form

3. IRA Denominational Investment Direction form

4. Identification - Enter your driver’s license info on the Simplifier. Ifno DL#, provide legible photocopy of your valid, state-issued photoID, passport, or notarized document

5. Most recent account statement (only if transferring from an existingRoth IRA custodian)

LOAN FUND IRA FEES

United Pentecostal Church Loan Fund

United Pentecostal Church Loan Fund will pay half of your annual IRA maintenance fee as long as your loan fund investment is active!

Additional fees may apply for other transactions on the account. Please consult the Financial Disclosure and Fee Schedule for applicable fees or contact GoldStar’s Investor Services department with any questions.

OVERNIGHT DELIVERY AVAILABLE - $25

GoldStar’s policy is to mail all transfer and/or rollover paperwork to the currentcustodian by first class mail.

However, if you would like your transfer and/or rollover request to be expedited,GoldStar will prepare an overnight delivery of the paperwork to your current custodian on your behalf.

To take advantage of this service, please submit a separate check of $25, made payable to GoldStar Trust Company, and attach to the transfer or rollover request.

Please write “Overnight Fee” in the memo section of your check.

Page 1 of 156100 (Rev. 10/2014) ©2014 Ascensus, Inc.

PART 1. IRA OWNER

Name (First/MI/Last) _________________________________________Street Address (Physical Required)

___________________________________________________________City/State/ZIP________________________________________________Mailing Address (If different from Street Address)

___________________________________________________________City/State/ZIP________________________________________________Social Security Number ________________________________________Date of Birth ________________________________________________Home Phone ________________________________________________Daytime Phone ______________________________________________Email Address _______________________________________________Preferred Method of Contact ___________________________________

PART 2. ROTH IRA CUSTODIAN

Name ______________________________________________________Address Line 1 _______________________________________________Address Line 2 _______________________________________________City/State/ZIP________________________________________________Phone _____________________________________________________

GoldStar Account Number___________________________________________________________(To be completed by GTC)

PART 4. CONTRIBUTION INFORMATION

Contribution Amount ____________________________ Contribution Date ________________

CONTRIBUTION TYPE (Select one)

1. Regular (Includes catch‐up contributions)

Contribution for Tax Year _________

2. Rollover (Distribution from a Roth IRA or eligible employer‐sponsored retirement plan that is being deposited into this Roth IRA)

By selecting this transaction, I irrevocably designate this contribution as a rollover.

3. Transfer (Direct movement of assets from a Roth IRA into this Roth IRA)

4. Recharacterization (A nontaxable movement of a Traditional IRA contribution into this Roth IRA)

By selecting this transaction, I irrevocably designate this contribution as a recharacterization.

5. Conversion (A taxable movement from a Traditional IRA or SIMPLE IRA into this Roth IRA)

By selecting this transaction, I irrevocably designate this contribution as a conversion.

ROTH INDIVIDUAL RETIREMENT ACCOUNTAPPLICATIONSimplifier®

ROTH

IRA

GoldStar Trust CompanyP.O. Box 719 (Mailing)1401 4th Avenue (Street)Canyon, TX 79015(800) 486-6888

PART 3. CUSTOMER IDENTIFICATION PROGRAM INFORMATION (CIP)

USA PATRIOT Act NoticeIn order to comply with the USA PATRIOT Act, we must be able to identify our customer. All new accounts must provide us with either the driver’slicense information; a photocopy of an unexpired, photo‐bearing, government‐issued identification, such as a passport, military, veteran or similar ID;or a notarized document.

Driver’s License # _____________________________________________ State Issued _________________________________________________Issuance Date _______________________________________________ Expiration Date ______________________________________________If you do not have a valid state‐issued driver’s license, you must provide a legible photocopy of a valid government‐issued photo ID or a notarizeddocument.

Page 2 of 156100 (Rev. 10/2014) ©2014 Ascensus, Inc.

Check here if additional beneficiaries are listed on an attached addendum. Total number of addendums attached to this Roth IRA ______________

PART 6. SPOUSAL CONSENT

Spousal consent should be considered if either the trust or the residence ofthe Roth IRA owner is located in a community or marital property state.

CURRENT MARITAL STATUSI Am Not Married – I understand that if I become married in thefuture, I should review the requirements for spousal consent.I Am Married – I understand that if I choose to designate a primarybeneficiary other than or in addition to my spouse, my spouse shouldsign below.

CONSENT OF SPOUSEI am the spouse of the above‐named Roth IRA owner. I acknowledge that Ihave received a fair and reasonable disclosure of my spouse’s property andfinancial obligations. Because of the important tax consequences of givingup my interest in this Roth IRA, I have been advised to see a tax professional.I hereby give the Roth IRA owner my interest in the assets or propertydeposited in this Roth IRA and consent to the beneficiary designationindicated above. I assume full responsibility for any adverse consequencesthat may result. No tax or legal advice was given to me by the Custodian.

X____________________________________________ _____________________Signature of Spouse Date (mm/dd/yyyy)

PART 7. SIGNATURES

Important: Please read before signing.I understand the eligibility requirements for the type of Roth IRA deposit I ammaking, and I state that I do qualify to make the deposit. I have received a copyof the Roth IRA Application, 5305‐RA Custodial Account Agreement, theFinancial Disclosure, and the Disclosure Statement. I understand that the termsand conditions that apply to this Roth IRA are contained in this Application andthe Custodial Account Agreement. I agree to be bound by those terms andconditions. Within seven days from the date I open this Roth IRA I may revokeit without penalty by mailing or delivering a written notice to the custodian.I assume complete responsibility for

• determining that I am eligible for a Roth IRA each year I make acontribution,

• ensuring that all contributions I make are within the limits set forthby the tax laws, and

• the tax consequences of any contributions (including rollovercontributions and conversions) and distributions.

I expressly certify that I take complete responsibility for the type ofinvestment instrument(s) I choose to fund my IRA, and that the Custodianis released of any liability regarding the performance of any investmentchoice I make.

X____________________________________________ _____________________Signature of Roth IRA Owner Date (mm/dd/yyyy)

X____________________________________________ _____________________Signature of Custodian Date (mm/dd/yyyy)

PART 5. BENEFICIARY DESIGNATION

I designate that upon my death, the assets in this account be paid to the beneficiaries named below. The interest of any beneficiary that predeceasesme terminates completely, and the percentage share of any remaining beneficiaries will be increased on a pro rata basis. If no beneficiaries arenamed, my estate will be my beneficiary.

I elect not to designate beneficiaries at this time and understand that I may designate beneficiaries at a later date.

Name ______________________________________________________Address_____________________________________________________City/State/ZIP________________________________________________Date of Birth _________________ Relationship ____________________Tax ID (SSN/TIN) ____________________ Percent Designated ________








CONTINGENT BENEFICIARIES (The total percentage designated must equal 100%.) (The balance in the account will be payable to these beneficiariesif all primary beneficiaries have predeceased the Roth IRA owner.)

PRIMARY BENEFICIARIES (The total percentage designated must equal 100%.)

This is page 2 of the Roth IRA Application for__________________________________________, Account Number _____________________________

IMPORTANT CUSTOMER IDENTIFICATION REQUIREMENTS

Questions? Call: 800-486-6888 or Email: [email protected]

GTC Rev 2013/01

www.goldstartrust.com

This form can be used INSTEAD OF submitting a legible photocopy of a driver’s license, state-issued photo ID, passport or notarized document.

USA PATRIOT Act NoticeIn order to comply with the USA PATRIOT Act, we must be able to identify our customer. All new accounts must provide us with either the driver’s license information; a photocopy of an unexpired, photo-bearing, government-��, veteran or similar ID; or a notarized document.

Driver’s License # ____________________________________ State Issued ___________________________

Issuance Date _______________________________ Expiration Date ________________________________

Printed Name ______________________________________________________

Signed ______________________________________________________ Date __________________

THANK YOU!

Email to: [email protected] or Fax to: (806) 655-2490 or Mail to: P.O. Box 719 or Overnight to: 1401 4th Avenue

Canyon, TX 79015 Canyon, TX 79015

IF YOU DO NOT HAVE A VALID STATE-ISSUED DRIVER’S LICENSE, YOU MUST PROVIDE A LEG-IBLE PHOTOCOPY OF A VALID GOVERNMENT-ISSUED PHOTO ID OR A NOTARIZED DOCUMENT.

ROTH IRATRANSFER REQUEST

CUSTOMER SIGNATURE

I authorize the transfer of the Roth IRA assets in the manner described above and certify that all of the information provided by me is correct and may be relied upon by GoldStar Trust Company.

I understand that I am responsible for determining my eligibility to transfer within the limits set forth by tax laws, related regulations and plan agreements. I assume responsibility for any tax consequences or penalties that may apply to the transfer of these assets and I agree that the Trustee or Custodian shall in no way be held responsible.

X___________________________________________ ________________Account Holder’s Signature Date

SELECT ONE: Wire my funds to GoldStar Trust Company. I acknowledge that a wire fee may be charged by my current custodian.

Send a check payable to GoldStar Trust Company (for the benefi t of my IRA).

Asset Description Quantity Quantity To Liquidate Liquidate at Transferin IRA Be Transferred Immediately Maturity In-Kind

SELECT ONE: Close my current account after transfer OR Partial transfer

SIGNATURE GUARANTEE: Check with your current custodian to determine if a Medallion Stamp Guarantee is required. This is NOT a requirement of GoldStar Trust Company.

THIS BOX FOR INTERNAL USE ONLYGoldStar Trust Company agrees to serve as the new Custodian for the account of the above-named individual, and as Custodian, we agree to accept the assets being transferred.

GoldStar Account Identifi cation # ______________________ GoldStar Trust Company

Tax ID# 74-2557688

_________________________________ ___________Authorized Signature for GoldStar Date

IMPORTANT! CONTACT YOUR CURRENT PLAN ADMINISTRATOR TO SEE IF THEY REQUIRE THEIR OWN PAPERWORK

GOLDSTAR IRA ACCOUNT OWNER

Name: ________________________________________________ SS #: _____________________ Date of Birth: _________________

Address: ___________________________________________________ Daytime Phone #: __________________________________

__________________________________________________________ E-mail: ___________________________________________

CURRENT ROTH IRA INFORMATION

Please provide a copy of a recent statement from your current Roth IRA custodian.

Custodian’s Name: ____________________________________________________ Account #: _______________________________

Custodian’s Address (physical if overnight): __________________________________________________________________________

City, State, & Zip ________________________________________________________ Phone #: ______________________________

ASSET LIQUIDATION INSTRUCTIONS

GTC Rev 2013/11

P. O. Box 719 1401 4th Avenue

Canyon, TX 79015(800) 486-6888

[email protected]

IMPORTANT INFORMATION! READ BEFORE COMPLETION OF THIS FORM

You determine the Loan or Extension Fund to be used for your IRA. GoldStar Trust Company (“GoldStar”) does not offer investment products or advice and does not buy or sell church term notes or other investments. GoldStar is disqualified by the Internal Revenue Code from trading with an IRA for which it is the custodian. GoldStar is compensated through administrative fees and cash management fees.

GOLDSTAR IRA ACCOUNT OWNER

Account Number New Account Name (if known) Pending

Address Daytime Phone

Email

SOURCE OF INVESTMENT

Name of Loan or Extension Fund UNITED PENTECOSTAL CHURCH LOAN FUND Phone (636) 229-7979

Contact Susanna Drury Fax (636) 939-7547 Email [email protected]

INVESTMENT DIRECTIONS - Mark the box next to the desired investment and indicate your investment amount.

A. Term Certificate – B. Addition to Existing CertificateINVESTMENT

AMOUNT

INVESTMENT AMOUNT

INTEREST PAYMENT METHOD

Mark the appropriate box to indicate the desired method of handling interest. Interest accrues daily on all Investment Certificates. All accrued interest not withdrawn from the IRA may be added to the principal amount of your Investment Certificate semi-annually.

Check desired option:

Reinvest

AUTHORIZATION AND ACKNOWLEDGEMENT

I direct GoldStar to make the investments as indicated above. I acknowledge that I am solely responsible for all matters regarding taxation arising from transactions involving my IRA as well as determining that investments I direct are allowable under applicable law and regulations. GoldStar has not rendered any advice and has no discretion or responsibility to direct any investment for my self-directed IRA, and I am solely responsible for the selection of my dealer and negotiation of prices and terms. I understand that with exception of cash invested in an FDIC insured bank account, investments held in my IRA may lose value, are not FDIC insured, and are not guaranteed by GoldStar. IMPORTANT: READ BEFORE SIGNING!

X Signature of Account Holder Date

IRA Denominational INVESTMENT DIRECTION

P. O. Box 719 Canyon, TX 79015

(800) 486-6888Fax (806) 655-2490

[email protected]

Maturity Fixed Interest Rate

Yield to Maturity

1 Year 2.50% 2.52% 3 Years 3.00% 3.13% 5 Years 3.25% 3.51%

mailto:[email protected]

mailto:[email protected]

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ESTABLISH YOUR SELF-DIRECTED ROTH IRA

IRA Account ApplicationComplete the GoldStar IRA Account Application (Roth IRA Simplifier) which can be obtained from our website - www.goldstartrust.com. GoldStar offers Self-Directed Traditional, Roth, SEP and SIMPLE IRAs. A completed Simplifier (specific to the type of IRA) is required.

Identification Enter your Driver’s License information on the Simplifier. If you do

not have a valid state-issued driver’s license, provide a legible photocopy of a valid government-issued photo ID, passport, or notarized document.

FUND YOUR ROTH IRA

An IRA is funded through contributions, transfers from existing IRAs, and rollovers from Qualified Retirement Plans (such as 401(k), 403(b), pension and /or 457 plans).

Transfer Existing Roth IRA to GoldStar Required documents and forms needed:

• Completed Roth IRA Simplifier

• Completed Roth IRA Transfer Request form with original signature• Driver’s License info on Simplifier. If no DL#, legible photocopy of

your valid, state-issued photo ID, passport, or notarized document• Most recent account statement from existing Roth IRA custodian

GoldStar will send the completed Roth IRA Transfer Request form to your resigning Roth IRA custodian and follow up periodically on your transfer until the funds (or assets for transfers in-kind) are received. The transfer process typically takes 2-4 weeks.

– IMPORTANT – Contact your current plan’s administrator firstto see if their specific Transfer paperwork is required.

If you are rolling over funds from a previous retirement plan AND you, the client, have a check in hand or the rollover check has been made payable to you, please complete a Roth IRA Rollover Certification form (available on our website). Otherwise, completing this form is not necessary to open your GoldStar account.


CONTACT INFORMATION

HoursMon. – Thurs. 7 am – 5 pm CSTFri. 7 am – 4 pm CST

Investor Services(800) 486-6888

Mailing Address GoldStar Trust Company PO Box 719 Canyon, TX 79015 Physical / Overnight Address 1401 4th Avenue Canyon, TX 79015 Fax(806) 655-2490 (Main)

[email protected] (Investor Services)

Websitewww.GoldStarTrust.com

FEE SCHEDULEfor Self-Directed Traditional, Roth, SEP

or SIMPLE IRAs and ESAs

P. O. Box 719 Canyon, TX 79015

(800) 486-6888 Fax (806) 655-2490

[email protected]

STANDARD ASSETS: Includes any number or combination of Fixed-Rate Investments, Bank Certifi cates of Deposit, Money Market Funds, Mutual Funds, Publicly Traded Securities in U.S. Exchanges, Privately Offered Stock, Brokerage Accounts, REITs, Limited Liability Company Stock, Secondary Market Annuities, Crowdfunding Investments, Structured Cash Flows and Hedge Funds.

One-Time Establishment Fee $25 Due with application; nonrefundable Annual Maintenance Fee $65 fl at

Additional fees charged when applicable: Hedge Fund Annual Asset Holding Fee $50 Unlimited number of hedge funds allowed Transaction Fees for Security Trades $25 each + brokerage fees Applies to stock trades through GoldStar’s omnibus account (at cost)

CHURCH BONDS / CHURCH LOAN AND EXTENSION FUNDSAnnual Maintenance Fee $45 fl at Partial Transfer or Distribution In-Kind Fee $25 Church Bonds/Loan and Extension Fund investments onlyBond Re-Registration Fee: GoldStar Bonds $10 each Bond Re-Registration Fee: Other Bonds Varies Subject to other Trustees’ re-registration feesFull Termination Fee $50 Church Bonds/Loan and Extension Fund investments only

GTC Rev 2015/02

ACCOUNT FEES BY ASSET TYPEAnnual Maintenance, Asset Holding and Depository Storage Fees are due when the account is established and billed annually thereafter on the account opening anniversary date. • Annual Fees are not prorated. • Accounts holding multiple asset types: only one Maintenance Fee will be charged based on the asset type with the greater fee.

PRECIOUS METALSOne-Time Establishment Fee $50 Due with application; nonrefundable Annual Maintenance Fee $75 min. / $275 max. $1 per $1000 of market value greater than $100,000 (10 basis points) **Annual Depository Storage Fee $100 min. / No max. $1 per $1000 of precious metals value greater than $100,000 (10 basis points)Buy, Sell or Exchange NO FEE Partial Distribution or Transfer In-Kind $40 + cost of shipping IRA holder is responsible for actual shipping, handling and insurance costs

PERTH MINT CERTIFICATESOne-Time Establishment Fee $50 Due with application; nonrefundable Annual Maintenance Fee $75 fl at Annual Asset Holding Fee $150 Partial Liquidation/Re-registration Fee $40

BANK ACCOUNTS OUTSIDE THE U.S.Annual Maintenance Fee $75 min. / $275 max. $1 per $1000 of market value greater than $100,000 (10 basis points) **Annual Asset Holding Fee $200 Additional Purchase and/or Liquidation Order $75

SWISS ANNUITIESAnnual Maintenance Fee $75 min. / $275 max. $1 per $1000 of market value greater than $100,000 (10 basis points) **Annual Asset Holding Fee $25 Purchase, Distribution or Transfer $100 Modifi cation or Surrender $50

RIGHT TO MAKE ADJUSTMENTS TO THIS FEE SCHEDULE: GoldStar Trust Company reserves the right to make any adjustments in its fees for custodial or agency services when such adjustments are warranted by changes in governing laws, regulations, operating technology or economic conditions. This schedule may be modifi ed only upon revision by GoldStar of its published schedule of IRA fees. Such fees shall become effective on the 30th day after mailing the notice of such revision to the participant at the address shown on the records of GoldStar.

CASH MANAGEMENT FEE: GoldStar Trust Company receives a monthly record keeping fee on the uninvested cash equal to .000833 or 1.00% per annum. If and when the interest rate earned on the uninvested cash in a given month is below 1.15%, .15% will be paid on the uninvested cash and the difference will be retained as the record keeping fee. Interest earnings will be posted monthly to each account. No interest will be earned during the month an account closes.

Partial Transfer of Cash Fee $25 Partial Transfer of Assets / Distribution In-Kind Fee $40 Recharacterization Fee $40 Excess Contribution Removal Fee $40 Roth Conversion Fee $40 Late Fee: $25 per occurrence

Distribution Via Check Fee $5Distribution Via ACH NO FEEWire Fee $25Overnight Fee $25Research Assistance Fee $50/hourInsuffi cient Funds / Returned Check Fee $50Full Termination Fee $100

SERVICE FEES

Applies to any fees not paid within 30 days of the due date.

** The minimum $75 Maintenance Fee applies up to $100,000 of market value; thereafter, 10 basis points applies.

SELF-DIRECTED IRA OR ESA: This account is termed a Self-Directed Individual Retirement Account (IRA) or Education Savings Account (ESA). You may direct the investment of your funds within this IRA or ESA into any investment instrument approved by, or through GoldStar Trust Company. GoldStar Trust Company will not exercise any investments discretion regarding your IRA or ESA, as this is solely your responsibility.

Because this is a Self-Directed IRA or ESA, no projection of the growth of your IRA or ESA can be reasonably shown or guaranteed. The value of your IRA or ESA will be solely dependent upon the performance of any investment instrument chosen by you.

INVESTMENT OPTIONS:This is a Self-Directed IRA or ESA; you choose the investments which will fund your IRA or ESA. Your investment choices are limited to:

• Church Bonds• Charter School Bonds• Church Loan and Extension Fund Investments• Fixed-Rate Investments• Bank Certifi cates of Deposit• Money Market Funds• Secondary Market Annuities

• Precious Metals: gold, silver, platinum and palladium American Eagles and other bullion coins and bars that meet the minimum fi neness requirements as allowed under Internal Revenue Code Section 408(m)(3) • Perth Mint Certifi cates• Swiss Annuities• Approved Bank Accounts Outside the U.S.• Crowdfunding Investments

• Mutual Funds• Hedge Funds• Publicly Traded Securities in U.S.Exchanges• Privately Offered Stock• Brokerage Accounts• REITs (public and non-traded)• Limited Liability Company Stock• Structured Cash Flows

Examples of investments NOT permitted in the Self-Directed IRA or ESA are Limited Partnerships, Real Estate, Collectibles, Viaticals and Promissory Notes.

EARNINGS:The method for computing and allocating annual earnings (interest, dividends, etc.) on your investments will vary with the nature and issuer of the investment chosen. Please refer to the prospectus or contract of the investment(s) of your choice for the method(s) used for computing and allocating annual earnings. The valuations of nonstandard assets such as Privately Offered Stock and other Private Placement Investments are reported at either the most recent price provided to the custodian by the investment issuer or at investment cost. Nonstandard assets are generally illiquid, and the custodian does not seek to verify the valuations provided to it by the investment issuer. The custodian does not guarantee that the reported valuation could be received in the event the position was sold or liquidated. As such, the reported valuation may be different from the actual value and should be used as guidance and for reporting purposes only since the valuation was not obtained or verifi ed by a third party.

Custodian shall be under no obligation to forward any proxies, fi nancial statements or other literature received by it in connection with or relating to Custodial Property held under this agreement. Custodian shall be under no obligation to take any action with regard to proxies, stock dividends, warrants, rights to subscribe, plans of reorganization or recapitalization, or plans for exchange of securities.

FINANCIAL DISCLOSURE

IRA CUSTOMER IDENTIFICATION REQUIREMENTS

Section 326 of the Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act (USA PATRIOT Act) authorizes and requires the Department of the Treasury to add to its rules for banks to establish Customer Identifi cation Programs. Previously, trust companies were not treated as banks and trust relationships were not treated as “accounts.” However, GoldStar and the GoldStar IRA account establishment process are now subject to these requirements.

Federal law requires all fi nancial institutions to obtain, verify, and record information that identifi es each person who opens an account.

When you open an account, we will ask for your name, residence address, social security number, date of birth, and other information that will allow us to identify you. We may also ask for copies of your passport, driver’s license or other identifying documents.

We are required to compare your identity to lists of persons and organizations maintained by any federal agency designated by the Department of the Treasury. If your name appears on any of these lists, we must refuse to open your account, close your account if it is already open, notify federal authorities, and follow all federal directives. If you attempt to falsify or conceal your identity, we may be required to fi le a Suspicious Activity Report.

We may also use independent sources to verify identifying information. Federal law requires us to retain the identifi cation information for a certain period of time (currently fi ve years after closing your account), and may require that we provide this information to federal authorities without notice to you. This notice is in addition to our Privacy Disclosure and may describe potential disclosures of non-public personal information that were not known to us at the time that the Privacy Disclosure was prepared.

NOTICE

IDENTIFYING DOCUMENTS REQUESTEDThe easiest means for GoldStar to comply is to receive documents with your application, such as: • Completion of the Customer Identifi cation Requirements section of the IRA Application • Any document with your notarized signature • A notarized copy of your passport or driver’s license or other state-issued photo ID that is not expired • An ordinary copy of your unexpired photo ID, if GoldStar is able to complete other procedures

IDENTIFYING DOCUMENTS REQUIREDIf you intend to direct investment outside the U.S., GoldStar will require a notarized copy of your passport (or driver’s license if you do not have a passport). This may be the same document that is to be forwarded to a non-U.S. bank. QUESTIONS OR CONCERNS?

GoldStar Trust Company Investor Services Department

P.O. Box 719 Canyon, TX 79015

(800) 486-6888GTC Rev 2015/02

P. O. Box 719 Canyon, TX 79015(800) 486-6888 Fax (806) 655-2490

IRA CUSTOMER Identifi cation Requirements

GTC Rev 2012/03

Section 326 of the Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act (USA PATRIOT Act) authorizes and requires the Department of the Treasury to add to its rules for banks to establish Customer Identi� cation Programs. Previously, trust companies were not treated as banks and trust relationships were not treated as “accounts.” However, GoldStar and the GoldStar IRA account establishment process are now subject to these requirements.

NOTICE Federal law requires all � nancial institutions to obtain, verify, and record information that identi� es each person who opens an account.

When you open an account, we will ask for your name, residence address, social security number, date of birth, and other information that will allow us to identify you. We may also ask for copies of your passport, driver’s license or other identifying documents.

For Precious Metals IRAs & Hedge Fund IRAs: a non-refundable Establishment Fee of $25 is due with application.

We are required to compare your identity to lists of persons and organizations maintained by any federal agency designated by the Department of the Treasury. If your name appears on any of these lists, we must refuse to open your account, close your account if it is already open, notify federal authorities, and follow all federal directives. If you attempt to falsify or conceal your identity, we may be required to � le a Suspicious Activity Report.

We may also use independent sources to verify identifying information. Federal law requires us to retain the identi� cation information for a certain period of time (currently � ve years after closing your account), and may require that we provide this information to federal authorities without notice to you.

� is notice is in addition to our Privacy Disclosure and may describe potential disclosures of nonpublic personal information that were not known to us at the time that the Privacy Disclosure was prepared.

IDENTIFYING DOCUMENTS REQUESTED� e easiest means for GoldStar to comply is to receive documents with your application, such as: • Any document with your notarized signature • A notarized copy of your passport or driver’s license or other state-issued photo ID that is not expired • An ordinary copy of your unexpired photo ID, if GoldStar is able to complete other procedures

IDENTIFYING DOCUMENTS REQUIREDIf you intend to direct investment outside the U.S., GoldStar will require a notarized copy of your passport (or driver’s license if you do not have a passport). � is may be the same document that is to be forwarded to a non-U.S. bank.

QUESTIONS OR CONCERNS? GoldStar Trust Company Investor Services Department P.O. Box 719 Canyon, TX 79015 (800) 486-6888

Page 7 of 15

The depositor named on the application is establishing a Roth individualretirement account under section 408A to provide for his or herretirement and for the support of his or her beneficiaries after death.

The custodian named on the application has given the depositor thedisclosure statement required by Regulations section 1.408‐6.

The depositor has assigned the custodial account the sum indicated on theapplication.

The depositor and the custodian make the following agreement:

ARTICLE IExcept in the case of a rollover contribution described in section 408A(e),a recharacterized contribution described in section 408A(d)(6), or an IRAconversion contribution, the custodian will accept only cash contributionsup to $3,000 per year for tax years 2002 through 2004. That contributionlimit is increased to $4,000 for tax years 2005 through 2007 and $5,000 for2008 and thereafter. For individuals who have reached the age of 50before 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, $5,000for 2006 and 2007, and $6,000 for 2008 and thereafter. For tax years after2008, the above limits will be increased to reflect a cost‐of‐livingadjustment, if any.

ARTICLE II1. The annual contribution limit described in Article I is gradually reduced

to $0 for higher income levels. For a single depositor, the annualcontribution is phased out between adjusted gross income (AGI) of$95,000 and $110,000; for a married depositor filing jointly, betweenAGI of $150,000 and $160,000; and for a married depositor filingseparately, between AGI of $0 and $10,000. In the case of a conversion,the custodian will not accept IRA conversion contributions in a tax yearif the depositor’s AGI for the tax year the funds were distributed fromthe other IRA exceeds $100,000 or if the depositor is married and filesa separate return. Adjusted gross income is defined in section408A(c)(3) and does not include IRA conversion contributions.

2. In the case of a joint return, the AGI limits in the preceding paragraphapply to the combined AGI of the depositor and his or her spouse.

ARTICLE IIIThe depositor’s interest in the balance in the custodial account isnonforfeitable.

ARTICLE IV1. No part of the custodial account funds may be invested in life

insurance contracts, nor may the assets of the custodial account becommingled with other property except in a common trust fund orcommon 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 permittedby section 408(m)(3), which provides an exception for certain gold,silver, and platinum coins, coins issued under the laws of any state, andcertain bullion.

ARTICLE V1. 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 designatedbeneficiary, the remaining interest will be distributed in accordancewith (a) below or, if elected or there is no designated beneficiary, inaccordance with (b) below:

(a) The remaining interest will be distributed, starting by the end ofthe calendar year following the year of the depositor’s death, overthe designated beneficiary’s remaining life expectancy asdetermined in the year following the death of the depositor.

(b) The remaining interest will be distributed by the end of thecalendar year containing the fifth anniversary of the depositor’sdeath.

2. The minimum amount that must be distributed each year underparagraph 1(a) above is the account value at the close of business onDecember 31 of the preceding year divided by the life expectancy (inthe single life table in Regulations section 1.401(a)(9)‐9) of thedesignated beneficiary using the attained age of the beneficiary in theyear following the year of the depositor’s death and subtracting 1 fromthe divisor for each subsequent year.

3. If the depositor’s surviving spouse is the designated beneficiary, suchspouse will then be treated as the depositor.

ARTICLE VI1. The depositor agrees to provide the custodian with all information

necessary to prepare any reports required by sections 408(i) and408A(d)(3)(E), Regulations sections 1.408‐5 and 1.408‐6, or otherguidance published by the Internal Revenue Service (IRS).

2. The custodian agrees to submit to the IRS and depositor the reportsprescribed by the IRS.

ARTICLE VIINotwithstanding 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 relatedregulations, and other published guidance will be invalid.

ARTICLE VIIIThis agreement will be amended as necessary to comply with theprovisions of the Code, the related Regulations, and other publishedguidance. Other amendments may be made with the consent of thepersons whose signatures appear on the application.

ARTICLE IX9.01 Definitions – In this part of this agreement (Article IX), the words

“you” and “your” mean the depositor. The words “we,” “us,” and“our” mean the custodian. The word “Code” means the InternalRevenue Code, and “regulations” means the Treasury regulations.

9.02 Notices and Change of Address – Any required notice regardingthis Roth IRA will be considered effective when we send it to theintended recipient at the last address that we have in our records.Any notice to be given to us will be considered effective when weactually receive it. You, or the intended recipient, must notify us ofany change of address.

9.03 Representations and Responsibilities – You represent and warrantto us that any information you have given or will give us withrespect to this agreement is complete and accurate. Further, youagree that any directions you give us or action you take will beproper under this agreement, and that we are entitled to rely uponany such information or directions. If we fail to receive directionsfrom you regarding any transaction, if we receive ambiguousdirections regarding any transaction, or if we, in good faith, believethat any transaction requested is in dispute, we reserve the right totake no action until further clarification acceptable to us is receivedfrom you or the appropriate government or judicial authority. We

ROTH INDIVIDUAL RETIREMENT CUSTODIAL ACCOUNT AGREEMENTForm 5305‐RA under section 408A of the Internal Revenue Code. FORM (Rev. March 2002)

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will not be responsible for losses of any kind that may result fromyour directions to us or your actions or failures to act, and youagree to reimburse us for any loss we may incur as a result of suchdirections, actions, or failures to act. We will not be responsible forany penalties, taxes, judgments, or expenses you incur inconnection with your Roth IRA. We have no duty to determinewhether your contributions or distributions comply with the Code,regulations, rulings, or this agreement.

We may permit you to appoint, through written notice acceptableto us, an authorized agent to act on your behalf with respect to thisagreement (e.g., attorney‐in‐fact, executor, administrator,investment manager), but we have no duty to determine thevalidity of such appointment or any instrument appointing suchauthorized agent. We will not be responsible for losses of any kindthat may result from directions, actions, or failures to act by yourauthorized agent, and you agree to reimburse us for any loss wemay incur as a result of such directions, actions, or failures to act byyour authorized agent.

You will have 60 days after you receive any documents, statements,or other information from us to notify us in writing of any errors orinaccuracies reflected in these documents, statements, or otherinformation. If you do not notify us within 60 days, the documents,statements, or other information will be deemed correct andaccurate, and we will have no further liability or obligation for suchdocuments, statements, other information, or the transactionsdescribed therein.

By performing services under this agreement we are acting as youragent. You acknowledge and agree that nothing in this agreementwill be construed as conferring fiduciary status upon us. We will notbe required to perform any additional services unless specificallyagreed to under the terms and conditions of this agreement, or asrequired under the Code and the regulations promulgatedthereunder with respect to Roth IRAs. You agree to indemnify andhold us harmless for any and all claims, actions, proceedings,damages, judgments, liabilities, costs, and expenses, includingattorney’s fees arising from or in connection with this agreement.

To the extent written instructions or notices are required under thisagreement, we may accept or provide such information in anyother form permitted by the Code or applicable regulationsincluding, but not limited to, electronic communication.

9.04 Disclosure of Account Information – We may use agents and/orsubcontractors to assist in administering your Roth IRA. We mayrelease nonpublic personal information regarding your Roth IRA tosuch providers as necessary to provide the products and servicesmade available under this agreement, and to evaluate our businessoperations and analyze potential product, service, or processimprovements.

9.05 Service Fees – We have the right to charge an annual service fee orother designated fees (e.g., a transfer, rollover, or termination fee)for maintaining your Roth IRA. In addition, we have the right to bereimbursed for all reasonable expenses, including legal expenses,we incur in connection with the administration of your Roth IRA.We may charge you separately for any fees or expenses, or we maydeduct the amount of the fees or expenses from the assets in yourRoth IRA at our discretion. We reserve the right to charge anyadditional fee after giving you 30 days’ notice. Fees such assubtransfer agent fees or commissions may be paid to us by thirdparties for assistance in performing certain transactions withrespect to this Roth IRA.

Any brokerage commissions attributable to the assets in your RothIRA will be charged to your Roth IRA. You cannot reimburse yourRoth IRA for those commissions.

9.06 Investment of Amounts in the IRA – You have exclusiveresponsibility for and control over the investment of the assets ofyour IRA. All investment transactions, including the reinvestment ofdividends, interest, and proceeds from securities sales, shall bedirected by you. Absent or pending such direction, we shall beentitled on a daily basis to sweep all IRA account balances. Suchbalances shall be invested in short‐term investments, which shallinclude insured savings accounts, insured savings certificates,federal funds, insured money market accounts, governmentsecurities, federal agency securities, and treasury notes, bonds andbills in which book value and interest is guaranteed (including any ofthe foregoing offered by Happy State Bank) (“TemporaryInvestments”). We shall have all power and authority necessary tohold, administer, vote and negotiate such Temporary Investment soas to enforce every right and benefit thereunder on your behalf. Inmaking all Temporary Investments, we shall not be limited toinvestments now or hereinafter designated by statute or decision ofa court as “legal investments” for funds held by fiduciaries. Youhereby agree that we may, but shall not be required (unless requiredunder applicable law) to inform you by forwarding materials orotherwise communicating with you under the provisions of ArticleVIII as to any questions, decisions or other matters for which a votemay be requested, necessary or helpful as to any TemporaryInvestment, and we shall thereafter have no responsibilitywhatsoever with respect thereto. You agree and acknowledge thatunless required by applicable law, we are not responsible forcommunicating, forwarding, or notifying any party, including you,with respect to any communication or matter which comes to theattention of or is received by us with respect to Trust investments,including Temporary Investments, and that you are responsible formaking separate arrangements for receiving such communications.

9.07 Beneficiaries – If you die before you receive all of the amounts inyour Roth IRA, payments from your Roth IRA will be made to yourbeneficiaries. We have no obligation to pay to your beneficiariesuntil such time we are notified of your death by receiving a validdeath certificate.

You may designate one or more persons or entities as beneficiaryof your Roth IRA. This designation can only be made on a formprovided by or acceptable to us, and it will only be effective whenit is filed with us during your lifetime. Each beneficiary designationyou file with us will cancel all previous designations. The consent ofyour beneficiaries will not be required for you to revoke abeneficiary designation. If you have designated both primary andcontingent beneficiaries and no primary beneficiary survives you,the contingent beneficiaries will acquire the designated share ofyour Roth IRA. If you do not designate a beneficiary or if all of yourprimary and contingent beneficiaries predecease you, your estatewill be the beneficiary.

If your surviving spouse is the designated beneficiary, your spousemay elect to treat your Roth IRA as his or her own Roth IRA, andwould not be subject to the required minimum distribution rules.Your surviving spouse will also be entitled to such additionalbeneficiary payment options as are granted under the Code orapplicable regulations.

We may allow, if permitted by state law, an original Roth IRAbeneficiary (the beneficiary who is entitled to receive distributionsfrom an inherited Roth IRA at the time of your death) to namesuccessor beneficiaries for the inherited Roth IRA. This designationcan only be made on a form provided by or acceptable to us, and itwill only be effective when it is filed with us during the original RothIRA beneficiary’s lifetime. Each beneficiary designation form thatthe original Roth IRA beneficiary files with us will cancel all previousdesignations. The consent of a successor beneficiary will not be

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required for the original Roth IRA beneficiary to revoke a successorbeneficiary designation. If the original Roth IRA beneficiary does notdesignate a successor beneficiary, his or her estate will be thesuccessor beneficiary. In no event will the successor beneficiary beable to extend the distribution period beyond that required for theoriginal Roth IRA beneficiary.

If we so choose, for any reason (e.g., due to limitations of ourcharter or bylaws), we may require that a beneficiary of a deceasedRoth IRA owner take total distribution of all Roth IRA assets byDecember 31 of the year following the year of death.

9.08 Termination of Agreement, Resignation, or Removal of Custodian –Either party may terminate this agreement at any time by givingwritten notice to the other. We can resign as custodian at any timeeffective 30 days after we send written notice of our resignation toyou. Upon receipt of that notice, you must make arrangements totransfer your Roth IRA to another financial organization. If you donot complete a transfer of your Roth IRA within 30 days from thedate we send the notice to you, we have the right to transfer yourRoth IRA assets to a successor Roth IRA trustee or custodian that wechoose in our sole discretion, or we may pay your Roth IRA to youin a single sum. We will not be liable for any actions or failures toact on the part of any successor trustee or custodian, nor for anytax consequences you may incur that result from the transfer ordistribution of your assets pursuant to this section.

If this agreement is terminated, we may charge to your Roth IRA areasonable amount of money that we believe is necessary to coverany associated costs, including but not limited to one or more of thefollowing.

• Any fees, expenses, or taxes chargeable against your Roth IRA• Any penalties or surrender charges associated with the early

withdrawal of any savings instrument or other investment inyour Roth IRA

If we are a nonbank custodian required to comply with Regulationssection 1.408‐2(e) and we fail to do so or we are not keeping therecords, making the returns, or sending the statements as arerequired by forms or regulations, the IRS may require us tosubstitute another trustee or custodian.

We may establish a policy requiring distribution of the entirebalance of your Roth IRA to you in cash or property if the balance ofyour Roth IRA drops below the minimum balance required underthe applicable investment or policy established.

9.09 Successor Custodian – If our organization changes its name,reorganizes, merges with another organization (or comes under thecontrol of any federal or state agency), or if our entire organization(or any portion that includes your Roth IRA) is bought by anotherorganization, that organization (or agency) will automaticallybecome the trustee or custodian of your Roth IRA, but only if it isthe type of organization authorized to serve as a Roth IRA trusteeor custodian.

9.10 Amendments – We have the right to amend this agreement at anytime. Any amendment we make to comply with the Code andrelated regulations does not require your consent. You will bedeemed to have consented to any other amendment unless, within30 days from the date we send the amendment, you notify us inwriting that you do not consent.

9.11 Withdrawals or Transfers – All requests for withdrawal or transferwill be in writing on a form provided by or acceptable to us. Themethod of distribution must be specified in writing or in any othermethod acceptable to us. The tax identification number of therecipient must be provided to us before we are obligated to makea distribution. Withdrawals will be subject to all applicable tax andother laws and regulations, including but not limited to possibleearly distribution penalty taxes, surrender charges, and withholdingrequirements.

You are not required to take a distribution from your Roth IRA atage 701⁄2. At your death, however, your beneficiaries must begintaking distributions in accordance with Article V and section 9.07 ofthis article. We will make no distributions to you from your Roth IRAuntil you provide us with a written request for a distribution on aform provided by or acceptable to us.

9.12 Transfers From Other Plans – We can receive amounts transferredto this Roth IRA from the trustee or custodian of another Roth IRAas permitted by the Code. In addition, we can accept rollovers ofeligible rollover distributions from employer‐sponsored retirementplans as permitted by the Code. We reserve the right not to acceptany transfer.

9.13 Liquidation of Assets – We have the right to liquidate assets in yourRoth IRA if necessary to make distributions or to pay fees, expenses,taxes, penalties, or surrender charges properly chargeable againstyour Roth IRA. If you fail to direct us as to which assets to liquidate,we will decide, in our complete and sole discretion, and you agreeto not hold us liable for any adverse consequences that result fromour decision.

9.14 Restrictions on the Fund – Neither you nor any beneficiary maysell, transfer, or pledge any interest in your Roth IRA in any mannerwhatsoever, except as provided by law or this agreement.

The assets in your Roth IRA will not be responsible for the debts,contracts, or torts of any person entitled to distributions under thisagreement.

9.15 What Law Applies – This agreement is subject to all applicablefederal and state laws and regulations. If it is necessary to apply anystate law to interpret and administer this agreement, the law of ourdomicile will govern.

If any part of this agreement is held to be illegal or invalid, theremaining parts will not be affected. Neither your nor our failure toenforce at any time or for any period of time any of the provisionsof this agreement will be construed as a waiver of such provisions,or your right or our right thereafter to enforce each and every suchprovision.

9.16 Broker – The Broker will be responsible for the execution of securitiesorders. The Broker may require that you sign an agreement whichsets forth, among other things, its responsibilities and yourresponsibilities regarding securities transactions for your Roth IRA.

9.17 Prohibited Transaction – If during any taxable year you engage in aso‐called “prohibited transaction” with respect to your regular RothIRA, Spousal Roth IRA, or Rollover Roth IRA, the account will lose itstax‐exempt status. In this event, the fair market value of all accountassets, valued as of the first day of such taxable year, will bedeemed distributed to you and includible in your gross income.These prohibited transactions would include borrowing moneyfrom your account or pledging your account or any portion thereofas security for a loan. If you pledge your account or any portionthereof as security for a loan, such pledge position will be deemeddistributed to you and includible in your gross income. If you havenot yet attained age fifty‐nine and one‐half (591⁄2) years of age, anadditional excise tax equal to ten percent (10%) of the amount

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pledged will be imposed on such funds includible in gross income.Similarly, if your spouse engages in a prohibited transaction withrespect to his or her account, it will result in the sameconsequences because he or she is the individual for whose benefitthe account was established.The assets in your Roth IRA shall notbe responsible for the debt, contracts or torts of any personentitled to distributions under this Agreement.

9.18 Mediation/Arbitration – If a dispute arises out of or relates to thisagreement, or the performance or breach thereof, the partiesagree first to try in good faith to settle the dispute by mediationunder the commercial mediation rules of the American ArbitrationAssociation, before resorting the arbitration. Thereafter, anyremaining unresolved controversy or claim arising out of or relatingto this agreement, or the performance or breach thereof, shall besettled by arbitration in accordance with the commercialarbitration rules of the American Arbitration Association. Anymediation or arbitration shall be conducted in Canyon, TX. The solearbitrator shall be a retired or former judge of the Randall or PotterCounty District Courts. Judgement upon the award rendered by thearbitrator may be entered in any court having jurisdiction thereof.

GENERAL INSTRUCTIONS

Section references are to the Internal Revenue Code unless otherwise noted.

PURPOSE OF FORMForm 5305‐RA is a model custodial account agreement that meets therequirements of section 408A and has been pre‐approved by the IRS. ARoth individual retirement account (Roth IRA) is established after the formis fully executed by both the individual (depositor) and the custodian. Thisaccount must be created in the United States for the exclusive benefit ofthe depositor and his or her beneficiaries.

Do not file Form 5305‐RA with the IRS. Instead, keep it with your records.

Unlike contributions to Traditional individual retirement arrangements,contributions to a Roth IRA are not deductible from the depositor’s grossincome; and distributions after 5 years that are made when the depositoris 591⁄2 years of age or older or on account of death, disability, or thepurchase of a home by a first‐time homebuyer (limited to $10,000), arenot includible in gross income. For more information on Roth IRAs,including the required disclosures the custodian must give the depositor,see Pub. 590, Individual Retirement Arrangements (IRAs).

DEFINITIONSIRA Conversion Contributions – IRA conversion contributions are amountsrolled over, transferred, or considered transferred from a nonRoth IRA toa Roth IRA. A nonRoth IRA is an individual retirement account or annuitydescribed in section 408(a) or 408(b), other than a Roth IRA.

Custodian – The custodian must be a bank or savings and loan association,as defined in section 408(n), or any person who has the approval of the IRSto act as custodian.

Depositor – The depositor is the person who establishes the custodialaccount.

SPECIFIC INSTRUCTIONS

Article I – The depositor may be subject to a 6% tax on excesscontributions if (1) contributions to other individual retirementarrangements of the depositor have been made for the same tax year, (2)the depositor’s adjusted gross income exceeds the applicable limits inArticle II for the tax year, or (3) the depositor’s and spouse’s compensationis less than the amount contributed by or on behalf of them for the taxyear. The depositor should see the disclosure statement or Pub. 590 formore information.

Article V – This article describes how distributions will be made from theRoth IRA after the depositor’s death. Elections made pursuant to thisarticle should be reviewed periodically to ensure they correspond to thedepositor’s intent. Under paragraph 3 of Article V, the depositor’s spouseis treated as the owner of the Roth IRA upon the death of the depositor,rather than as the beneficiary. If the spouse is to be treated as thebeneficiary and not the owner, an overriding provision should be added toArticle IX.

Article IX – Article IX and any that follow it may incorporate additionalprovisions that are agreed to by the depositor and custodian to completethe agreement. They may include, for example, definitions, investmentpowers, voting rights, exculpatory provisions, amendment andtermination, removal of the custodian, custodian’s fees, state lawrequirements, beginning date of distributions, accepting only cash,treatment of excess contributions, prohibited transactions with thedepositor, etc. Attach additional pages if necessary.

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RIGHT TO REVOKE YOUR ROTH IRAYou have the right to revoke your Roth IRA within seven days of thereceipt of the disclosure statement. If revoked, you are entitled to a fullreturn of the contribution you made to your Roth IRA. The amountreturned to you would not include an adjustment for such items as salescommissions, administrative expenses, or fluctuation in market value. Youmay make this revocation only by mailing or delivering a written notice tothe custodian at the address listed on the application.

If you send your notice by first class mail, your revocation will be deemedmailed as of the postmark date.

If you have any questions about the procedure for revoking your Roth IRA,please call the custodian at the telephone number listed on theapplication.

REQUIREMENTS OF A ROTH IRAA. Cash Contributions – Your contribution must be in cash, unless it is a

rollover or conversion contribution.B. Maximum Contribution – The total amount you may contribute to a

Roth IRA for any taxable year cannot exceed the lesser of 100 percentof your compensation or $5,500 for 2014 and 2015, with possible cost‐of‐living adjustments each year thereafter. If you also maintain aTraditional IRA (i.e., an IRA subject to the limits of Internal RevenueCode Sections (IRC Secs.) 408(a) or 408(b)), the maximum contributionto your Roth IRAs is reduced by any contributions you make to yourTraditional IRAs. Your total annual contribution to all Roth IRAs andTraditional IRAs cannot exceed the lesser of the dollar amountsdescribed above or 100 percent of your compensation.

Your Roth IRA contribution is further limited if your modified adjustedgross income (MAGI) equals or exceeds $181,000 (for 2014) or$183,000 (for 2015) if you are a married individual filing a joint incometax return, or equals or exceeds $114,000 (for 2014) or $116,000 (for2015) if you are a single individual. Married individuals filing a jointincome tax return with MAGI equaling or exceeding $191,000 (for2014) or $193,000 (for 2015) may not fund a Roth IRA. Singleindividuals with MAGI equaling or exceeding $129,000 (for 2014) or$131,000 (for 2015) may not fund a Roth IRA. Married individuals filinga separate income tax return with MAGI equaling or exceeding $10,000may not fund a Roth IRA. The MAGI limits described above are subjectto cost‐of‐living increases for tax years beginning after 2015.

If you are married filing a joint income tax return and your MAGI isbetween the applicable MAGI phase‐out range for the year, yourmaximum Roth IRA contribution is determined as follows. (1) Beginwith the appropriate MAGI phase‐out maximum for the applicable yearand subtract your MAGI; (2) divide this total by the difference betweenthe phase‐out range maximum and minimum; and (3) multiply thisnumber by the maximum allowable contribution for the applicableyear, including catch‐up contributions if you are age 50 or older. Forexample, if you are age 30 with MAGI of $188,000, your maximumRoth IRA contribution for 2015 is $2,750 ([$193,000 minus $188,000]divided by $10,000 and multiplied by $5,500).

If you are single and your MAGI is between the applicable MAGI phase‐out for the year, your maximum Roth IRA contribution is determined asfollows. (1) Begin with the appropriate MAGI phase‐out maximum forthe applicable year and subtract your MAGI; (2) divide this total by thedifference between the phase‐out range maximum and minimum; and(3) multiply this number by the maximum allowable contribution forthe applicable year, including catch‐up contributions if you are age 50or older. For example, if you are age 30 with MAGI of $119,000, yourmaximum Roth IRA contribution for 2015 is $4,400 ([$131,000 minus$119,000] divided by $15,000 and multiplied by $5,500).

C. Contribution Eligibility – You are eligible to make a regularcontribution to your Roth IRA, regardless of your age, if you havecompensation and your MAGI is below the maximum threshold. YourRoth IRA contribution is not limited by your participation in anemployer‐sponsored retirement plan, other than a Traditional IRA.

D. Catch‐Up Contributions – If you are age 50 or older by the close of thetaxable year, you may make an additional contribution to your RothIRA. The maximum additional contribution is $1,000 per year.

E. Nonforfeitability – Your interest in your Roth IRA is nonforfeitable.

F. Eligible Custodians – The custodian of your Roth IRA must be a bank,savings and loan association, credit union, or a person or entityapproved by the Secretary of the Treasury.

G. Commingling Assets – The assets of your Roth IRA cannot becommingled with other property except in a common trust fund orcommon investment fund.

H. Life Insurance – No portion of your Roth IRA may be invested in lifeinsurance contracts.

I. Collectibles – You may not invest the assets of your Roth IRA incollectibles (within the meaning of IRC Sec. 408(m)). A collectible isdefined as any work of art, rug or antique, metal or gem, stamp or coin,alcoholic beverage, or other tangible personal property specified bythe Internal Revenue Service (IRS). However, specially minted UnitedStates gold and silver coins, and certain state‐issued coins arepermissible investments. Platinum coins and certain gold, silver,platinum, or palladium bullion (as described in IRC Sec. 408(m)(3)) arealso permitted as Roth IRA investments.

J. Beneficiary Payouts – Your designated beneficiary is determinedbased on the beneficiaries designated as of the date of your death,who remain your beneficiaries as of September 30 of the yearfollowing the year of your death. The entire amount remaining in youraccount will, at the election of your designated beneficiaries, either

1. be distributed by December 31 of the year containing the fifthanniversary of your death, or

2. be distributed over the remaining life expectancy of your designatedbeneficiaries.

If your spouse is your sole designated beneficiary, he or she must electeither option (1) or (2) by the earlier of December 31 of the yearcontaining the fifth anniversary of your death, or December 31 of theyear life expectancy payments would be required to begin. Yourdesignated beneficiaries, other than a spouse who is the soledesignated beneficiary, must elect either option (1) or (2) by December31 of the year following the year of your death. If no election is made,distribution will be calculated in accordance with option (2). In the caseof distributions under option (2), distributions must commence byDecember 31 of the year following the year of your death. Generally, ifyour spouse is the designated beneficiary, distributions need notcommence until December 31 of the year you would have attained age701⁄2, if later. If a beneficiary other than a person or qualified trust asdefined in the Treasury Regulations is named, you will be treated ashaving no designated beneficiary of your Roth IRA for purposes ofdetermining the distribution period. If there is no designatedbeneficiary of your Roth IRA, the entire Roth IRA must be distributed byDecember 31 of the year containing the fifth anniversary of your death.

DISCLOSURE STATEMENT

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A spouse who is the sole designated beneficiary of your entire Roth IRAwill be deemed to elect to treat your Roth IRA as his or her own byeither (1) making contributions to your Roth IRA or (2) failing to timelyremove a required minimum distribution from your Roth IRA.Regardless of whether or not the spouse is the sole designatedbeneficiary of your Roth IRA, a spouse beneficiary may roll over his orher share of the assets to his or her own Roth IRA.

If we so choose, for any reason (e.g., due to limitations of our charteror bylaws), we may require that a beneficiary of a deceased Roth IRAowner take total distribution of all Roth IRA assets by December 31 ofthe year following the year of death.

If your beneficiary fails to remove a required minimum distributionafter your death, an additional penalty tax of 50 percent is imposed onthe amount of the required minimum distribution that should havebeen taken but was not. Your beneficiary must file IRS Form 5329 alongwith his or her income tax return to report and remit any additionaltaxes to the IRS.

INCOME TAX CONSEQUENCES OF ESTABLISHING A ROTH IRAA. Contributions Not Deducted – No deduction is allowed for Roth IRA

contributions, including transfers, rollovers, and conversioncontributions.

B. Contribution Deadline – The deadline for making a Roth IRAcontribution is your tax return due date (not including extensions). Youmay designate a contribution as a contribution for the precedingtaxable year in a manner acceptable to us. For example, if you are acalendar‐year taxpayer and you make your Roth IRA contribution on orbefore your tax filing deadline, your contribution is considered to havebeen made for the previous tax year if you designate it as such.

If you are a member of the Armed Forces serving in a combat zone,hazardous duty area, or contingency operation, you may have anextended contribution deadline of 180 days after the last day served inthe area. In addition, your contribution deadline for a particular taxyear is also extended by the number of days that remained to file thatyear’s tax return as of the date you entered the combat zone. Thisadditional extension to make your Roth IRA contribution cannotexceed the number of days between January 1 and your tax filingdeadline, not including extensions.

C. Tax Credit for Contributions – You may be eligible to receive a taxcredit for your Roth IRA contributions. This credit may not exceed$1,000 in a given year. You may be eligible for this tax credit if you are

• age 18 or older as of the close of the taxable year,• not a dependent of another taxpayer, and• not a full‐time student.

The credit is based upon your income (see chart below), and will rangefrom 0 to 50 percent of eligible contributions. In order to determinethe amount of your contributions, add all of the contributions made toyour Roth IRA and reduce these contributions by any distributions thatyou have taken during the testing period. The testing period beginstwo years prior to the year for that the credit is sought and ends on thetax return due date (including extensions) for the year for that thecredit is sought. In order to determine your tax credit, multiply theapplicable percentage from the chart below by the amount of yourcontributions that do not exceed $2,000.

2015 Adjusted Gross Income*

Joint Head of a All OtherApplicable

Return Household CasesPercentage

$1 – 36,500 $1 – 27,375 $1 – 18,250 50$36,501 – 39,500 $27,376 – 29,625 $18,251 – 19,750 20$39,501 – 61,000 $29,626 – 45,750 $19,751 – 30,500 10

Over $61,000 Over $45,750 Over $30,500 0

*Adjusted gross income (AGI) includes foreign earned income andincome from Guam, America Samoa, North Mariana Islands, and PuertoRico. AGI limits are subject to cost‐of‐living adjustments each year.

D. Excess Contributions – An excess contribution is any amount that iscontributed to your Roth IRA that exceeds the amount that you areeligible to contribute. If the excess is not corrected timely, anadditional penalty tax of six percent will be imposed upon the excessamount. The procedure for correcting an excess is determined by thetimeliness of the correction as identified below.

1. Removal Before Your Tax Filing Deadline. An excess contributionmay be corrected by withdrawing the excess amount, along withthe earnings attributable to the excess, before your tax filingdeadline, including extensions, for the year for which the excesscontribution was made. An excess withdrawn under this method isnot taxable to you, but you must include the earnings attributableto the excess in your taxable income in the year in which thecontribution was made. The six percent excess contribution penaltytax will be avoided.

2. Removal After Your Tax Filing Deadline. If you are correcting anexcess contribution after your tax filing deadline, includingextensions, remove only the amount of the excess contribution.The six percent excess contribution penalty tax will be imposed onthe excess contribution for each year it remains in the Roth IRA. Anexcess withdrawal under this method is not taxable to you.

3. Carry Forward to a Subsequent Year. If you do not withdraw theexcess contribution, you may carry forward the contribution for asubsequent tax year. To do so, you under‐contribute for that taxyear and carry the excess contribution amount forward to that yearon your tax return. The six percent excess contribution penalty taxwill be imposed on the excess amount for each year that it remainsas an excess contribution at the end of the year.

You must file IRS Form 5329 along with your income tax return toreport and remit any additional taxes to the IRS.

E. Tax‐Deferred Earnings – The investment earnings of your Roth IRA arenot subject to federal income tax as they accumulate in your Roth IRA.In addition, distributions of your Roth IRA earnings will be free fromfederal income tax if you take a qualified distribution, as describedbelow.

F. Taxation of Distributions – The taxation of Roth IRA distributionsdepends on whether the distribution is a qualified distribution or anonqualified distribution.

1. Qualified Distributions. Qualified distributions from your Roth IRA(both the contributions and earnings) are not included in yourincome. A qualified distribution is a distribution that is made afterthe expiration of the five‐year period beginning January 1 of thefirst year for which you made a contribution to any Roth IRA(including a conversion from a Traditional IRA), and is made onaccount of one of the following events.

• Attainment of age 591⁄2

• Disability• First‐time homebuyer purchase• Death

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For example, if you made a contribution to your Roth IRA for 2007,the five‐year period for determining whether a distribution is aqualified distribution is satisfied as of January 1, 2012.

2. Nonqualified Distributions. If you do not meet the requirementsfor a qualified distribution, any earnings you withdraw from yourRoth IRA will be included in your gross income and, if you are underage 591⁄2, may be subject to an early distribution penalty tax.However, when you take a distribution, the amounts youcontributed annually to any Roth IRA and any military deathgratuity or Servicemembers’ Group Life Insurance (SGLI) paymentsthat you rolled over to a Roth IRA, will be deemed to be removedfirst, followed by conversion and employer‐sponsored retirementplan rollover contributions made to any Roth IRA on a first‐in, first‐out basis. Therefore, your nonqualified distributions will not betaxable to you until your withdrawals exceed the amount of yourannual contributions, rollovers of your military death gratuity orSGLI payments, and your conversions and employer‐sponsoredretirement plan rollovers.

G. Income Tax Withholding – Any nonqualified withdrawal of earningsfrom your Roth IRA may be subject to federal income tax withholding.You may, however, elect not to have withholding apply to your RothIRA withdrawal. If withholding is applied to your withdrawal, not lessthan 10 percent of the amount withdrawn must be withheld.

H. Early Distribution Penalty Tax – If you are under age 591⁄2 and receive anonqualified Roth IRA distribution, an additional early distributionpenalty tax of 10 percent generally will apply to the amount includiblein income in the year of the distribution. If you are under age 591⁄2 andreceive a distribution of conversion amounts or employer‐sponsoredretirement plan rollover amounts within the five‐year period beginningwith the year in which the conversion or employer‐sponsoredretirement plan rollover occurred, an additional early distributionpenalty tax of 10 percent generally will apply to the amount of thedistribution. The additional early distribution penalty tax of 10 percentgenerally will not apply if one of the following exceptions apply.1) Death. After your death, payments made to your beneficiary are notsubject to the 10 percent early distribution penalty tax. 2) Disability. Ifyou are disabled at the time of distribution, you are not subject to theadditional 10 percent early distribution penalty tax. In order to bedisabled, a physician must determine that your impairment can beexpected to result in death or to be of long, continued, and indefiniteduration. 3) Substantially equal periodic payments. You are notsubject to the additional 10 percent early distribution penalty tax if youare taking a series of substantially equal periodic payments (at leastannual payments) over your life expectancy or the joint life expectancyof you and your beneficiary. You must continue these payments for thelonger of five years or until you reach age 591⁄2. 4) Unreimbursedmedical expenses. If you take payments to pay for unreimbursedmedical expenses exceeding 10 percent of your adjusted gross income,you will not be subject to the 10 percent early distribution penalty tax.The medical expenses may be for you, your spouse, or any dependentlisted on your tax return. 5) Health insurance premiums. If you areunemployed and have received unemployment compensation for 12consecutive weeks under a federal or state program, you may takepayments from your Roth IRA to pay for health insurance premiumswithout incurring the 10 percent early distribution penalty tax.6) Higher education expenses. Payments taken for certain qualifiedhigher education expenses for you, your spouse, or the children orgrandchildren of you or your spouse, will not be subject to the 10percent early distribution penalty tax. 7) First‐time homebuyer. Youmay take payments from your Roth IRA to use toward qualifiedacquisition costs of buying or building a principle residence. Theamount you may take for this reason may not exceed a lifetimemaximum of $10,000. The payment must be used for qualifiedacquisition costs within 120 days of receiving the distribution. 8) IRS

levy. Payments from your Roth IRA made to the U.S. government inresponse to a federal tax levy are not subject to the 10 percent earlydistribution penalty tax. 9) Qualified reservist distributions. If you area qualified reservist member called to active duty for more than 179days or an indefinite period, the payments you take from your Roth IRAduring the active duty period are not subject to the 10 percent earlydistribution penalty tax.

You must file IRS Form 5329 along with your income tax return to theIRS to report and remit any additional taxes or to claim a penalty taxexception.

I. Required Minimum Distributions – You are not required to takedistributions from your Roth IRA at age 701⁄2 (as required for Traditionaland savings incentive match plan for employees of small employers(SIMPLE) IRAs). However, your beneficiaries generally are required totake distributions from your Roth IRA after your death. See the sectiontitled Beneficiary Payouts in this disclosure statement regardingbeneficiaries’ required minimum distributions.

J. Rollovers and Conversions – Your Roth IRA may be rolled over toanother Roth IRA of yours, may receive rollover contributions, or mayreceive conversion contributions, provided that all of the applicablerollover or conversion rules are followed. Rollover is a term used todescribe a movement of cash or other property to your Roth IRA fromanother Roth IRA, or from your employer’s qualified retirement plan,403(a) annuity, 403(b) tax‐sheltered annuity, 457(b) eligiblegovernmental deferred compensation plan, or federal Thrift SavingsPlan. Conversion is a term used to describe the movement ofTraditional IRA or SIMPLE IRA assets to a Roth IRA. A conversiongenerally is a taxable event. The general rollover and conversion rulesare summarized below. These transactions are often complex. If youhave any questions regarding a rollover or conversion, please see acompetent tax advisor.

1. Roth IRA‐to‐Roth IRA Rollovers. Assets distributed from your RothIRA may be rolled over to the same Roth IRA or another Roth IRA ofyours if the requirements of IRC Sec. 408(d)(3) are met. A properRoth IRA‐to‐Roth IRA rollover is completed if all or part of thedistribution is rolled over not later than 60 days after thedistribution is received. In the case of a distribution for a first‐timehomebuyer where there was a delay or cancellation of thepurchase, the 60‐day rollover period may be extended to 120 days.Roth IRA assets may not be rolled over to other types of IRAs (e.g.,Traditional IRA, SIMPLE IRA), or employer‐sponsored retirementplans.

Effective for distributions taken on or after January 1, 2015, youare permitted to roll over only one distribution from an IRA(Traditional, Roth, or SIMPLE) in a 12‐month period, regardless ofthe number of IRAs you own. A distribution may be rolled over tothe same IRA or to another IRA that is eligible to receive therollover. For more information on rollover limitations, you maywish to obtain IRS Publication 590, Individual RetirementArrangements (IRAs), from the IRS or refer to the IRS website atwww.irs.gov.

2. Traditional IRA to Roth IRA Conversions. If you convert to a RothIRA, the amount of the conversion from your Traditional IRA to yourRoth IRA will be treated as a distribution for income tax purposes,and is includible in your gross income (except for any nondeductiblecontributions). Although the conversion amount generally isincluded in income, the 10 percent early distribution penalty taxwill not apply to conversions from a Traditional IRA to a Roth IRA,regardless of whether you qualify for any exceptions to the 10percent early distribution penalty tax. If you are age 701⁄2 or older,you must remove your required minimum distribution beforeconverting your Traditional IRA.

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3. SIMPLE IRA to Roth IRA Conversions. You are eligible to convert allor any portion of your existing SIMPLE IRA into your Roth IRA,provided two years have passed since you first participated in aSIMPLE IRA plan sponsored by your employer. The amount of theconversion from your SIMPLE IRA to your Roth IRA will be treatedas a distribution for income tax purposes and is includible in yourgross income. Although the conversion amount generally isincluded in income, the 10 percent early distribution penalty taxwill not apply to conversions from a SIMPLE IRA to a Roth IRA,regardless of whether you qualify for any exceptions to the 10percent early distribution penalty tax. If you are age 701⁄2 or olderyou must remove your required minimum distribution beforeconverting your SIMPLE IRA.

4. Rollovers of Roth Elective Deferrals. Roth elective deferralsdistributed from a 401(k) cash or deferred arrangement, 403(b) tax‐sheltered annuity, 457(b) eligible governmental deferredcompensation plan, or federal Thrift Savings Plan, may be rolledinto your Roth IRA.

5. Employer‐Sponsored Retirement Plan to Roth IRA Rollovers.Assets distributed from your qualified retirement plan, 403(a)annuity, 403(b) tax‐sheltered annuity, 457(b) eligible governmentaldeferred compensation plan, or federal Thrift Savings Plan may berolled over to your Roth IRA. If you are a spouse, nonspouse, orqualified trust beneficiary who has inherited a qualified retirementplan, 403(a) annuity, 403(b) tax‐sheltered annuity, or 457(b) eligiblegovernmental deferred compensation plan, you may be eligible todirectly roll over the assets to an inherited Roth IRA. The inheritedRoth IRA is subject to the beneficiary distribution requirements.Although the rollover amount generally is included in income, the10 percent early distribution penalty tax will not apply to rolloversfrom eligible employer‐sponsored retirement plans to a Roth IRA orinherited Roth IRA, regardless of whether you qualify for anyexceptions to the 10 percent early distribution penalty tax.

6. Beneficiary Rollovers From 401(k), 403(b), or 457(b) EligibleGovernmental Plans Containing Roth Elective Deferrals. If you area spouse, nonspouse, or qualified trust beneficiary of a deceased401(k), 403(b), or 457(b) eligible governmental deferredcompensation plan participant who had made Roth electivedeferrals to the plan, you may directly roll over the Roth electivedeferrals and their earnings to an inherited Roth IRA. The Roth IRAmust be maintained as an inherited Roth IRA, subject to thebeneficiary distribution requirements.

7. Rollovers of Military Death Benefits. If you receive or havereceived a military death gratuity or a payment from the SGLIprogram, you may be able to roll over the proceeds to your RothIRA. The rollover contribution amount is limited to the sum of thedeath benefits or SGLI payment received, less any such amount thatwas rolled over to a Coverdell education savings account. Proceedsmust be rolled over within one year of receipt of the gratuity or SGLIpayment for deaths occurring on or after June 17, 2008. Anyamount that is rolled over under this provision is considerednontaxable basis in your Roth IRA.

8. Qualified HSA Funding Distribution. If you are eligible tocontribute to a health savings account (HSA), you may be eligible totake a one‐time tax‐free qualified HSA funding distribution fromyour Roth IRA and directly deposit it to your HSA. The amount ofthe qualified HSA funding distribution may not exceed themaximum HSA contribution limit in effect for the type of highdeductible health plan coverage (i.e., single or family coverage) thatyou have at the time of the deposit, and counts toward your HSAcontribution limit for that year. For further detailed information,you may wish to obtain IRS Publication 969, Health SavingsAccounts and Other Tax‐Favored Health Plans.

9. Rollovers of Settlement Payments From Bankrupt Airlines. Ifyou are a qualified airline employee who has received an airlinesettlement payment from a commercial airline carrier under theapproval of an order of a federal bankruptcy court in a case filedafter September 11, 2001, and before January 1, 2007, you areallowed to roll over any portion of the proceeds into your RothIRA by the later of 180 days after receipt of such amount, or June21, 2009. To obtain more information on this type of rollover,you may wish to visit the IRS website at www.irs.gov.

10. Rollovers of Exxon Valdez Settlement Payments. If you receive aqualified settlement payment from Exxon Valdez litigation, you mayroll over the amount of the settlement, up to $100,000, reduced bythe amount of any qualified Exxon Valdez settlement incomepreviously contributed to a Traditional or Roth IRA or eligibleretirement plan in prior taxable years. You will have until your taxreturn due date (not including extensions) for the year in which thequalified settlement income is received to make the rollovercontribution. To obtain more information on this type of rollover,you may wish to visit the IRS website at www.irs.gov.

11. Written Election. At the time you make a rollover or conversion toa Roth IRA, you must designate in writing to the custodian yourelection to treat that contribution as a rollover or conversion. Oncemade, the election is irrevocable.

K. Transfer Due to Divorce – If all or any part of your Roth IRA is awardedto your spouse or former spouse in a divorce or legal separationproceeding, the amount so awarded will be treated as the spouse’sRoth IRA (and may be transferred pursuant to a court‐approveddivorce decree or written legal separation agreement to another RothIRA of your spouse), and will not be considered a taxable distributionto you. A transfer is a tax‐free direct movement of cash and/orproperty from one Roth IRA to another.

L. Recharacterizations – If you make a contribution to a Traditional IRAand later recharacterize either all or a portion of the originalcontribution to a Roth IRA along with net income attributable, you mayelect to treat the original contribution as having been made to the RothIRA. The same methodology applies when recharacterizing acontribution from a Roth IRA to a Traditional IRA. If you have convertedfrom a Traditional IRA to a Roth IRA you may recharacterize theconversion along with net income attributable back to a TraditionalIRA. If you have rolled over an eligible employer‐sponsored retirementplan to a Roth IRA, you may recharacterize the rollover amount alongwith net income attributable to a Traditional IRA. The deadline forcompleting a recharacterization is your tax filing deadline (includingany extensions) for the year for which the original contribution wasmade or conversion or rollover completed.

LIMITATIONS AND RESTRICTIONSA. Spousal Roth IRA – If you are married and have compensation, you

may contribute to a Roth IRA established for the benefit of yourspouse, regardless of whether or not your spouse has compensation.You must file a joint income tax return for the year for which thecontribution is made.

The amount you may contribute to your Roth IRA and your spouse’sRoth IRA is the lesser of 100 percent of your combined eligiblecompensation or $11,000 for 2014 and 2015. This amount may beincreased with cost‐of‐living adjustments each year. However, you maynot contribute more than the individual contribution limit to each RothIRA. Your contribution may be further limited if your MAGI falls withinthe minimum and maximum thresholds.

If your spouse is age 50 or older by the close of the taxable year, and isotherwise eligible, you may make an additional contribution to yourspouse’s Roth IRA. The maximum additional contribution is $1,000 peryear.

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B. Gift Tax – Transfers of your Roth IRA assets to a beneficiary madeduring your life and at your request may be subject to federal gift taxunder IRC Sec. 2501.

C. Special Tax Treatment – Capital gains treatment and 10‐year incomeaveraging authorized by IRC Sec. 402 do not apply to Roth IRAdistributions.

D. Prohibited Transactions – If you or your beneficiary engage in aprohibited transaction with your Roth IRA, as described in IRC Sec.4975, your Roth IRA will lose its tax‐deferred or tax‐exempt status, andyou generally must include the value of the earnings in your account inyour gross income for that taxable year. The following transactions areexamples of prohibited transactions with your Roth IRA. (1) Taking aloan from your Roth IRA (2) Buying property for personal use (presentor future) with Roth IRA assets (3) Receiving certain bonuses orpremiums because of your Roth IRA.

E. Pledging – If you pledge any portion of your Roth IRA as collateral fora loan, the amount so pledged will be treated as a distribution and maybe included in your gross income for that year.

OTHERA. IRS Plan Approval – The agreement used to establish this Roth IRA has

been approved by the IRS. The IRS approval is a determination only asto form. It is not an endorsement of the plan in operation or of theinvestments offered.

B. Additional Information – For further information on Roth IRAs, youmay wish to obtain IRS Publication 590, Individual RetirementArrangements (IRAs), by calling 1‐800‐TAX‐FORM, or by visitingwww.irs.gov on the Internet.

C. Important Information About Procedures for Opening a New Account –To help the government fight the funding of terrorism and moneylaundering activities, federal law requires all financial organizations toobtain, verify, and record information that identifies each person whoopens an account. Therefore, when you open a Roth IRA, you arerequired to provide your name, residential address, date of birth, andidentification number. We may require other information that willallow us to identify you.

D. Qualified Reservist Distributions – If you are an eligible qualifiedreservist who has taken penalty‐free qualified reservist distributionsfrom your Roth IRA or retirement plan, you may recontribute thoseamounts to a Roth IRA generally within a two‐year period from yourdate of return.

E. Qualified Charitable Distributions – If you are age 701⁄2 or older, youmay take tax‐free Roth IRA distributions of up to $100,000 per year andhave these distributions paid directly to certain charitableorganizations. Special tax rules may apply. This provision applies todistributions during tax years 2012 and 2013 and may apply tosubsequent years if extended by Congress. For further detailedinformation and effective dates you may wish to obtain IRS Publication590, Individual Retirement Arrangements (IRAs), from the IRS or referto the IRS website at www.irs.gov.

F. Disaster Related Relief – If you qualify (for example, you sustained aneconomic loss due to, or are otherwise considered affected by, certainIRS designated disasters), you may be eligible for favorable taxtreatment on distributions, rollovers, and other transactions involvingyour Roth IRA. Qualified disaster relief may include penalty‐tax freeearly distributions made during specified timeframes for each disaster,the ability to include distributions in your gross income ratably overmultiple years, the ability to roll over distributions to an eligibleretirement plan without regard to the 60‐day rollover rule, and more.For additional information on specific disasters, including a completelisting of disaster areas, qualification requirements for relief, andallowable disaster‐related Roth IRA transactions, you may wish toobtain IRS Publication 590, Individual Retirement Arrangements (IRAs),from the IRS or refer to the IRS website at www.irs.gov.

Documents

Self-Directed IRA Guide · SELF-DIRECTED ROTH IRAs CHECKLIST FOR NEW ACCOUNTS 1. Roth IRA Simplifier (account application) 2. Roth IRA Transfer Request form 3. IRA Denominational