72t IRA Investment Requirements

Are there any restrictions on what a 72t IRA can be invested in?
If not, is there a best practice in this regard?
Lastly, can custodians set their own guidelines / rules on this?
Thank you!



There are no special restrictions, but obviously you would want enougn liquid investments to enable you to take your annual 72t distribution in cash. I haven’t heard of any custodians placing other restrictions on a 72t plan. It is possible to run a 72t without the custodian even knowing it because the 1099R is no different than any other 1099R. That said, it is best to inform the custodian of the plan, as they may be able to stop you from making an error that would bust the plan.

Thank you Alan. 

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