Self-Directed Roth Accounts and Self-Directed IRAs

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Self-directed retirement accounts let you invest in assets beyond traditional stocks and bonds, including real estate, private equity, venture capital, cryptocurrency, precious metals, and other alternatives. A self-directed IRA grows on a tax-deferred basis. A self-directed Roth IRA grows tax-free, provided IRS rules are followed. These accounts also carry extra costs that a traditional brokerage account does not.

What Is a Self-Directed Account?

A self-directed retirement account, in either traditional or Roth form, gives you the freedom to invest in a much wider range of assets than a typical brokerage IRA. This includes real estate, private placements, venture capital, cryptocurrency, precious metals, and more.

The tax treatment mirrors the underlying account type. A self-directed traditional IRA defers tax on growth and on contributions, with tax due on distributions in retirement. A self-directed Roth IRA, when funded with after-tax dollars and held according to IRS rules, allows growth and qualified distributions to be received tax-free. The difference between the two is the timing of the tax, not the investment flexibility.

One tradeoff to plan for is cost. Because a self-directed account requires a specialized custodian, it typically carries fees a traditional brokerage account does not: account setup and annual maintenance fees, per-transaction fees, and sometimes an annual fee to value hard-to-price assets. We weigh these costs against the opportunity before recommending the structure.

Why Most People Don't Know About Them

Most custodians (like large brokerages) only offer their own products. Self-directed accounts require a specialized custodian and a knowledgeable advisor. Because there is no financial incentive for large brokerages to promote them, most investors never learn they exist.

How We Help

We guide you through the process of establishing a self-directed account, selecting a custodian, and identifying appropriate investments. We also help ensure compliance with IRS rules to protect your tax-advantaged status. Learn if this is right for you.

Who This Is For

Who this is for
  • Investors who want to hold real estate, private placements, venture capital, cryptocurrency, precious metals, or other alternatives inside a retirement account
  • Those who want the tax advantages of an IRA or Roth IRA on a wider range of assets
  • Clients who need help selecting a specialized custodian and staying within IRS rules
  • Long-horizon investors comfortable with less-liquid holdings inside a retirement wrapper
Who this is not for
  • Investors satisfied with a standard brokerage IRA of stocks, bonds, and funds
  • Anyone unwilling to follow the strict IRS rules that keep the account's tax status intact
  • Those who need liquidity or short-term access to the money

Risks, Costs, and What to Weigh

  • Self-directed accounts require a specialized custodian; a standard brokerage will not hold these assets.
  • The IRS rules are unforgiving; a prohibited transaction can jeopardize the account's tax-advantaged status.
  • Alternative assets held inside the account are typically less liquid and carry their own risks.
  • You gain wider investment choices, but at increased expense for the privilege: a specialized custodian charges setup, annual maintenance, and per-transaction fees that a traditional, non-self-directed account does not.

Self-Directed vs. Standard Brokerage IRA

How self-directed retirement accounts compare with a standard brokerage IRA.

Account typeTax treatmentInvestable assetsTypical costs
Self-directed traditional IRAGrowth is tax-deferred; tax is due on distributionsReal estate, private placements, venture capital, crypto, precious metals, and moreExplicit custodian fees that vary dramatically by provider: some charge annual fees only, others add setup or per-transaction fees. In exchange you can hold assets with little or no ongoing embedded product fees
Self-directed Roth IRAGrowth and qualified distributions are tax-free when IRS rules are metSame wide range as the traditional versionExplicit custodian fees that vary dramatically by provider: some charge annual fees only, others add setup or per-transaction fees. In exchange you can hold assets with little or no ongoing embedded product fees
Standard brokerage IRATraditional or Roth, but only one applies to any given accountCommoditized, "traditional" products, from stocks and bonds to the ETFs and mutual funds that brokerage firms and their affiliates profit from manufacturingTypically no specialized-custodian fees, but the costs are embedded inside the products, such as fund expense ratios, spreads, distribution margins, and in some cases sales commissions or loads depending on the mutual fund share class

Self-directed accounts require a specialized custodian and must follow strict IRS rules, and because service levels and fees vary widely from provider to provider, they call for more due diligence from you than a traditional account does.

Written by: Stefan Whitwell, CFA®, CIPM

Reviewed by: Rosemary Wright, CFP®

Last updated:

Sources (verified):

  • Internal Revenue Service, Individual Retirement Arrangements (IRAs)
  • Internal Revenue Service, Retirement Plans FAQs regarding IRA investments (prohibited transactions)

Frequently asked questions

What is a self-directed retirement account?
A self-directed IRA or Roth IRA gives you the freedom to invest in a much wider range of assets than a typical brokerage IRA, including real estate, private placements, venture capital, cryptocurrency, and precious metals, inside the same tax-advantaged wrapper.
How are self-directed IRAs and Roth IRAs taxed?
The tax treatment mirrors the account type. A self-directed traditional IRA defers tax on growth, with tax due on distributions in retirement. A self-directed Roth IRA, funded with after-tax dollars and held per IRS rules, allows qualified distributions to be received tax-free.
Why haven't I heard of these before?
Most large brokerages only offer their own products and have no incentive to promote self-directed accounts, which require a specialized custodian and a knowledgeable advisor. As a result, most investors never learn they exist.
Do self-directed accounts cost more than a regular IRA?
Usually, yes. Because they require a specialized custodian, self-directed accounts typically carry fees a standard brokerage IRA does not: account setup and annual maintenance fees, per-transaction fees, and sometimes an annual asset-valuation fee. We factor these costs into whether the account makes sense for you.
How does Whitwell help?
We guide you through establishing the account, selecting a custodian, and identifying appropriate investments, and we help ensure compliance with IRS rules to protect your tax-advantaged status.
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