Corrected link: The Internal Revenue Service has issued a http://www.benefitslink.com/IRS/roth-lrm.shtml - click here), which is a set of sample provisions used by the IRS National Office in processing requests from financial institutions (and others) for approval of their custom-drafted prototype Roth IRA trust or custodial agreements.

[This message has been edited by Dave Baker (edited 12-08-98).]