PRECIOUS METALS IRA INVESTMENT OVERVIEW

The trend of adding alternative assets to retirement portfolios has been steadily increasing throughout the fi rst decade of the 21st century. During volatile economic times, some investors seek to further diversify their portfolios by adding physical assets such as , , and palladium.

These investors may also be looking toward investing in gold and other precious metals as a hedge against infl ation or as stability during challenging economic climates. Although the Internal Revenue Code states that collectibles cannot be held in IRAs, certain precious metals that meet the requirements specifi ed in Section 408 of the Code may be held in individual retirement accounts and they are:

Gold Coins Silver Coins Platinum Coins • American Buffalo • America the Beautiful • American Eagle • American Eagle • American Eagle • Australian Koala • Australian Kangaroo/Nugget • Australian Kookaburra • Canadian Maple Leaf • Austrian Philharmonic • Austrian Vienna Philharmonic • Isle of Man Noble • Canadian Maple Leaf • Canadian Maple Leaf • Mexican

In addition to these coins certain gold, silver, platinum and Minimum fi neness required: palladium bars and rounds produced by a manufacturer Gold .995+ Silver .999+ accredited by NYMEX/COMEX, NYSE/LIffe, LME, LBMA, Platinum .9995+ Palladium .9995+ LPPM, TOCOM, ISO 9000 or a national government mint and meeting minimum fi neness may also be held in an IRA.

GETTING STARTED WITH A PRECIOUS • E-mail a completed Precious Metals Purchase/Sale METALS IRA Direction, and a signed copy of the dealer Investors seeking to add gold, silver, platinum or invoice with payment instructions to palladium to their retirement portfolio are encouraged [email protected]. to establish Precious Metals IRAs with custodians, like • Millennium will issue payment from the Millennium Trust, who are able to assist with the directed account and will send shipping instructions investment in precious metals. It is important to establish to the dealer if the purchase/sale direction and fund the Millennium Trust Precious Metals IRA prior and invoice match. to negotiating a purchase as most dealers require timely • The precious metals depository will send payment usually prior to shipping. delivery confi rmation to Millennium.

• Establish your Precious Metals IRA and fund it through a contribution, transfer or rollover. • Research and select your precious metals dealer and negotiate the purchase. SAFEKEEPING PRECIOUS PRECIOUS METALS GLOSSARY OF TERMS METALS INVESTMENTS Due to the physical nature of precious metals coins and Bullion – Precious metals in the form of bars, ingots or bars, custodians normally identify a specialized plates that are at least 99.5% pure. depository for the actual physical safekeeping of the precious metals assets. Mint – A place where the coins of a country are manufactured by authority of the government. Millennium Trust Company currently uses Delaware Depository Service Company to provide safekeeping of – The measurement of purity of a precious the physical metals held in its Precious Metals IRAs. metal measured in 1,000 parts of an alloy. Delaware Depository is licensed by the New York Mercantile Exchange, New York Commodity Exchange Spot price – The market price for immediate delivery of and is approved by the Commodity Futures Trading a commodity such as gold, silver, platinum and Commission. For more information on Delaware palladium. Daily pricing of precious metals can be Depository, visit the depository’s web site: found at various web sites on the web including: www.delawaredepository.com. kitco.com, ngccoin.com or buillionvalues.org.

BECOME AN EDUCATED PRECIOUS METALS INVESTOR Since most Precious Metals IRAs are ‘self directed’, it is INTERESTING FACTS ABOUT the responsibility of the account owner to identify, PRECIOUS METALS investigate and negotiate with a precious metals • It is believed that the Egyptians mined gold as long dealer for the purchase of precious metals for the IRA. ago as pre-2000 BC and gold is unique in that it is It is important to perform due diligence on the dealer both a monetary asset and a commodity. before committing to a purchase for your retirement • Silver was used as a form of currency as early as account and the U.S. Mint and American Numismatic 700 BC and has bactericidal properties that are Association offer consumer education and information employed to sanitize water and wounds. on precious metals investing. The account owner • Platinum is approximately 30 times more rare than acknowledges and assumes all the risk in the selection gold – it takes approximately 10 tons of ore to and performance of a precious metals dealer. produce an ounce of platinum! • Palladium is a metallic element occurring naturally with platinum and is often alloyed with gold to produce white gold jewelry.

ABOUT MILLENNIUM TRUST COMPANY Millennium Trust Company is an industry leading custodian that helps institutions, Advisors and investors do more by off ering niche, expertly managed custody solutions for alternative assets, private funds and retirement plan rollovers. We serve as a complement to services off ered by other custodians. Our goal is to make you more successful and productive by professionally managing detailed transactions, providing timely reporting and off ering best-in-class service.

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Millennium Trust Company performs the duties of a custodian and, as such, does not provide any investment advice, nor off er any tax or legal advice. ALT 110 ©2014 Millennium Trust Company. All rights reserved. 01/14