Key rules:
- Must be broad-based U.S. equity index funds or ETFs (S&P 500 or similar).
- Expense ratio cap of 0.10% in many default options.
- No leverage, no individual stocks, no crypto, no actively managed funds in default rules.
- Private custodians may offer compliant options after rollover.
Note: This site does not recommend specific investments. Consult a qualified advisor and review IRS Notice 2025-68.
