Difference between custodian for an IRA and Trustee

What is the difference between a Custodian, for IRA purposes, and a Trustee?



From a practical standpoint, they are the same. IRS Pub. 590 uses the terms interchangeably. They also use the term “sponsor” to indicate either. A custodial account is similar to a brokerage account. Many brokerage firms hold IRAs in a trust account.

Thanks Alfry, so if I said “Custodian to custodian transfer”, that would be correct too?

I should be, however the IRS ises “trustee-to-trustee”.

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