Loren D. Stark Company
Randall & Hurley, Inc.
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|IRS Publishes List of Approved Non-Bank Trustees and Custodians; Announcement 2002–12 (PDF)|
Internal Revenue Service [IRS]
Feb. 26, 2002
At page 553. Excerpt: Archer medical savings accounts ... custodial accounts of a pension plan ... custodial accounts described in § 403(b)(7), trust or custodial accounts of individual retirement accounts ... and custodial accounts of eligible deferred compensations plans described in § 457(b) will not be tax exempt if the trustee or custodian of such accounts is not a bank ... or an approved nonbank trustee or custodian.
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