Self-Directed IRA Blog | Investment and Retirement News from Entrust

How to Complete a 401(k) to Gold IRA Rollover: Your Step-by-Step Guide

Written by The Entrust Group | Jan 10, 2025

Estimated reading time: 8 minutes

Gold has long been considered a safe-haven investment, especially during times of economic uncertainty and market volatility.

For example, during the high-inflation period of the 1970s, gold prices surged from around under $300 per ounce in August 1970 to briefly cresting over $2,700 by January 1980, offering a strong hedge against rising prices. Similarly, during the 2008 financial crisis, when major stock indices like the S&P 500 plummeted, gold not only held its value but significantly appreciated, showcasing its resilience.

More investors are recognizing the importance of diversifying their portfolios with gold to reduce risks associated with traditional assets like stocks and bonds. However, most 401(k) plans don’t allow for direct investment in physical gold.

That’s why you might be considering rolling over your 401(k) funds into a Gold IRA.

In this article, we’ll walk you through the process of rolling over your 401(k) funds into a Gold IRA, explaining the potential benefits and the key steps to ensure a seamless transition.

 

Table of Contents

 

What is a Gold IRA?

A Gold IRA is a type of IRA that allows investors to hold physical gold, along with other precious metals like silver, platinum, and palladium, as a part of their retirement portfolio. Unlike most IRAs that are limited to stocks, bonds, and mutual funds, a Gold IRA provides a way to diversify retirement savings with tangible assets.

However, a “Gold IRA” is really a misnomer.

In fact, this account is simply a self-directed IRA (SDIRA) that allows for investment in physical gold and other precious metals, providing a way to diversify retirement portfolios with tangible assets. Most SDIRAs allow you to hold a wide variety of assets, including real estate, private equity, and yes, precious metals. 

Self-Directed IRAs: The Basics Guide Learn about your investment options, Self-Directed IRA rules, and much more! Download Now

Considerations Before Completing a Rollover

In general, it’s easiest to complete a 401(k) rollover to an IRA if the majority of your funds are inside a former employer’s 401(k) plan. This is because most 401(k) plans do not allow you to remove funds from the account while you’re still employed, unless you’ve reached retirement age.

However, some 401(k) plans offer "in-service withdrawals.” This feature allows you to roll over funds to an IRA while you are still with the employer. Often, you need to be at least 59½ years old to qualify for in-service withdrawals, although this age requirement can vary by plan. Check with your 401(k) plan administrator.

 

Direct Rollover vs Indirect Rollover

If you’re moving funds between account types, such as from an employer-sponsored 401(k) to an IRA you’ll need to complete a rollover. There are two main types of rollovers you can choose from – direct rollovers and indirect rollovers. 

Here’s a brief comparison between the two:

 

Direct Rollover

In a direct rollover, the funds are transferred directly from your 401(k) plan to your new SDIRA without you taking possession of the money. Since the funds never come into your hands, this type of rollover is not subject to taxes or penalties. This method is straightforward and minimizes the risk of mistakes. 

 

Indirect Rollover

In an indirect rollover, the funds are first distributed to you, and then you are responsible for depositing them into your SDIRA within 60 days.  

The distribution from your 401(k) is subject to a mandatory 20% federal tax withholding. You must then deposit the full amount of the distribution (including the 20% withheld) into your SDIRA to avoid taxes and penalties. This means that you must make up the 20% withheld from another funding source.

Indirect rollovers carry more risk due to the possibility of missing the 60-day deadline or failing to deposit the full amount, which could result in significant taxes and penalties.

Note: If the majority of your retirement funds are in an existing IRA, you can complete an IRA transfer instead. For a deeper dive into the difference between transfers and rollovers, check out our Transfers vs Rollovers blog post.

 

7 Steps to Roll Over Your 401(k) to a Gold IRA (SDIRA)

Here's a clear and detailed guide to help rollover funds from your 401(k) to your gold IRA (otherwise known as a self-directed IRA):

  1. Open a Self-Directed IRA: At The Entrust Group, all you need to open an account is 10 minutes of your time and a copy of a current government-issued ID. 
  2. Provide a Copy of Your Statement: First, you’ll need to submit a cash rollover request through the Entrust Client Portal. Here’s a step-by-step guide:
    1. Select Your Account and Rollover Type: First, log in to your Entrust Client Portal. Locate the “Quick Links” box and click on “Fund Account.” Select the account you want to roll over the funds to. Choose between a direct or indirect rollover, and click “Next.”
    2. Enter Custodian Information: Enter the other custodian’s information, such as their phone number and address. If you don’t have this information, you can enter the details for a local branch. If the other custodian requires a Letter of Acceptance from Entrust, check the box to request one. If not, leave it unchecked.
    3. Provide Rollover Details: Enter the amount of cash you are rolling over. Indicate whether the funds will be sent via check or wire. If you don't have this information yet, you can leave the field blank.
    4. Upload Custodian Statement: Upload a statement from the other custodian. The file must be in PDF format, not exceed 10MB, and cannot be password-protected.
    5. Review and Submit: Check the box to confirm your request, then click Submit. You’ve now submitted your cash rollover request. 
      1. Note: Note: If you already hold precious metals in a self-directed IRA with another custodian, you can move those assets to your Entrust account through an in-kind rollover. Watch our Entrust Client Tutorial Video to learn how to complete the process step by step.
  3. Contact Your 401(k) Administrator: After submitting your request, you will need to contact the other custodian to initiate the rollover with them. Provide them with Entrust’s Delivery Instructions so they can complete the rollover.
    1. Note: If the other custodian sends the funds via check, please note that it may take up to five business days for the funds to clear after receipt.
  4. Choose a Depository: Select a depository familiar with IRS investments for storing your precious metals. At The Entrust Group, we’ve worked with four nationally recognized depositories, listed on our Precious Metals page. Consider the security, insurance, and fees associated with each depository. In addition, decide whether you’d like to opt for allocated or segregated storage (detailed in sections below).
  5. Choose a Precious Metals Dealer: Select a reputable dealer to purchase your precious metals. Look for dealers with transparent pricing and a good track record. Check their reviews and ensure they are experienced in dealing with IRAs. Note that Entrust is not affiliated with any precious metals dealers.
  6. Buy the Metals: Direct Entrust to purchase the metals by completing a Precious Metals Buy Direction Letter. Specify the depository where the metals will be stored and submit the completed form to our Precious Metals Department according to the form instructions.
  7. Entrust Processes the Transaction: If all details appear correct, Entrust wires the funds to your precious metals dealer. Then, Entrust emails the dealer and you a copy of the packing insert used to ship the metals to the depository. The depository audits and approves the shipment of metals. Entrust reviews the depository's audit and matches it to the dealer's invoice. Finally, the metals are booked into your Entrust account.

 

Gold IRA Rules

Before you invest in precious metals through an SDIRA, familiarize yourself with the IRS rules that govern these investments. 

 

Eligible Metals

Only certain types of precious metals are allowed in an SDIRA. These include gold, silver, platinum, and palladium that meet the following purity standards:

  • Gold: Must be 99.5% pure.
  • Silver: Must be 99.9% pure.
  • Platinum and Palladium: Must be 99.95% pure.

The IRS has specific criteria for which metals qualify. Examples include American Gold Eagles, Canadian Gold Maple Leafs, and certain bars and rounds that meet minimum fineness requirements.

 

Storage Requirements

Precious metals must be stored in a depository that complies with the IRS rules. Home storage or personal possession of these metals is prohibited. Investors can choose between allocated storage or segregated storage.

Allocated storage (also known as non-segregated or commingled storage) involves storing your metals together with those of other investors. While you may not receive the exact metals you deposited, you are guaranteed to get metals of the same type, weight, and hallmark as your original deposit. This type of storage is more convenient for the depository and usually comes with lower costs.

In contrast, segregated storage keeps your metals separate from other investors’ assets. Although this option typically has higher fees, it ensures that you will receive the exact metals you initially deposited.

 

Prohibited Transactions

Certain transactions are prohibited within an IRA. The IRS levies the rules in order to limit conflicts of interest and ensure these tax-exempt accounts are used for their primary purpose: to make investments that provide income in retirement.

Here are a few common prohibited transactions:

  • Self-Dealing: The account holder cannot purchase metals from themselves or any disqualified person. Disqualified persons include the IRA owner, their spouse, descendants, ascendants, and any entities in which they hold a controlling interest.
  • Personal Use: The metals cannot be used personally by the IRA owner or any disqualified person. They must remain within the IRA until distributed according to IRS rules.

 

Different Types of Gold Self-Directed IRAs

When it comes to the different types of SDIRAs, there are two main types: traditional and Roth, each with its own unique features and benefits. 

 

Traditional Self-Directed IRA

With a traditional SDIRA, contributions may be tax-deductible, meaning you don’t pay taxes on the money you contribute until you withdraw it during retirement. Earnings on investments grow tax-deferred.

Below, we’ve listed three of the main qualities of these accounts:

  • Contribution Limits: For 2025, the contribution limit is $7,000 per year, or $8,000 if you are 50 or older.
  • Withdrawal Rules: Withdrawals are taxed as ordinary income. Early withdrawals (before age 59½) may incur a 10% penalty, along with income taxes.
  • Required Minimum Distributions (RMDs): RMDs must start at age 73, meaning you are required to withdraw a certain amount each year and pay taxes on it.

Roth Self-Directed IRA

On the other hand, contributions to a Roth SDIRA are made with after-tax dollars (i.e., they are not tax-deductible), but earnings grow tax-free. Qualified withdrawals during retirement are also tax-free.

Here are three of the main characteristics of these accounts:

  • Contribution Limits: For 2025, the contribution limit is $7,000 per year, or $8,000 if you are 50 or older.
    • Note: The contribution limit between traditional and Roth IRAs is a shared limit. For example, if you contribute $3,000 to a traditional IRA and $4,000 to a Roth IRA for tax year 2025, that hits your annual limit.
  • Withdrawal Rules: Contributions can be withdrawn at any time without taxes or penalties. Earnings can be withdrawn tax-free if the account has been open for at least five years and you are at least 59½.
  • No RMDs: Unlike traditional IRAs, Roth IRAs do not have required minimum distributions during the account holder’s lifetime, allowing more flexibility in retirement planning.

 

Roll Your 401(k) to a Gold IRA at Entrust

Gold’s proven track record as a safe-haven asset, its ability to hedge against inflation, low correlation with traditional investments, and resilience during geopolitical tensions make it a valuable component of a diversified retirement portfolio. 

By incorporating gold through a self-directed IRA (sometimes referred to as a Gold IRA), investors could mitigate risks associated with economic instability and market volatility.

Interested in rolling over your 401(k) funds to an SDIRA?

Open your account and watch our Entrust Client Tutorial video, How to Submit a Cash Rollover Request. Or if you have questions about your specific situation, talk to one of our SDIRA experts.

If you’d like to learn more about precious metals first, watch a replay of our webinar, Protecting Your Portfolio with Precious Metals. In the session, we covered the fundamentals of risk and diversification, best practices for due diligence, and some red flags to be aware of before you choose a precious metals dealer or depository.