IRA Custodian. An IRA custodian must be a bank, federally compensation plan amounts. insured credit union, savings and loan association, trust company, 3. Catch-Up Contributions. Catch-up contributions are regular IRA or other entity, which is approved by the Secretary of the Treasury contributions made in addition to any other regular IRA to act as an IRA custodian. contributions. You are eligible to make catch-up contributions if you
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