IRA and Coverdell ESA Custodial Agreement and Disclosures

The Custodial Agreement and Disclosure is designed to provide you with an overview of Individual Retirement Account (IRA) and/or a Coverdell Educational Savings Account (ESA) including tax benefits and considerations, eligibility and contribution limits, and distribution rules.

The first part of each booklet will explain the basic rules and tax considerations you should understand if you adopt an IRA and/or Coverdell ESA offered by the Custodian whose name appears within the document. The second part of the booklet includes the disclosure statement required by the Internal Revenue Service for the specific type of accounts listed below. If you have questions, please use the contact information provided within each Custodial Agreement and Disclosure. Use the links below to view the Custodial Agreement and Disclosure of the specific type of account.