Form  5305-A                                                                                                                          Do not file 
(Rev. April 2017)              Traditional Individual Retirement Custodial Account                                                    with the Internal 
Department of the Treasury                   (Under section 408(a) of the Internal Revenue Code)                                      Revenue Service 
Internal Revenue Service 
Name of depositor                                          Date of birth of depositor                             Account number 

Address of depositor 
                                                                                                                  Check if amendment  .         . .    ▶
Name of custodian                                          Address or principal place of business of custodian 

The depositor named above is establishing a traditional individual retirement account under section 408(a) to provide for his or her retirement and  
for the support of his or her beneficiaries after death. 
The custodian named above has given the depositor the disclosure statement required by Regulations section 1.408-6. 
The depositor has assigned the custodial account                                                           dollars ($                           )  in cash. 
The depositor and the custodian make the following agreement. 
                                                                         Article I 
Except in the case of a rollover contribution described in section 402(c), 403(a)(4), 403(b)(8), 408(d)(3), or 457(e)(16), an employer contribution to a 
simplified employee pension plan as described in section 408(k), or a recharacterized contribution described in section 408A(d)(6), the custodian will 
accept only cash contributions up to $5,500 per year for 2013 through 2017. For individuals who have reached the age of 50 by the end of the year, the 
contribution limit is increased to $6,500 per year for 2013 through 2017. For years after 2017, these limits will be increased to reflect a cost-of-living 
adjustment, if any.
                                                                     Article II 
The depositor’s interest in the balance in the custodial account is nonforfeitable. 
                                                                     Article III 
1. No part of the custodial account funds may be invested in life insurance contracts, nor may the assets of the custodial account be commingled 
with other property except in a common trust fund or common investment fund (within the meaning of section 408(a)(5)). 
2. No part of the custodial account funds may be invested in collectibles (within the meaning of section 408(m)) except as otherwise permitted by 
section 408(m)(3), which provides an exception for certain gold, silver, and platinum coins, coins issued under the laws of any state, and certain bullion. 
                                                                     Article IV 
1. Notwithstanding any provision of this agreement to the contrary, the distribution of the depositor’s interest in the custodial account shall be made 
in accordance with the following requirements and shall otherwise comply with section 408(a)(6) and the regulations thereunder, the provisions of 
which are herein incorporated by reference. 
2. The depositor’s entire interest in the custodial account must be, or begin to be, distributed not later than the depositor’s required beginning date, 
April 1 following the calendar year in which the depositor reaches age 701/2. By that date, the depositor may elect, in a manner acceptable to the 
custodian, to have the balance in the custodial account distributed in: 
   (a) A single sum or 
   (b) Payments over a period not longer than the life of the depositor or the joint lives of the depositor and his or her designated beneficiary. 
3. If the depositor dies before his or her entire interest is distributed to him or her, the remaining interest will be distributed as follows: 
   (a) If the depositor dies on or after the required beginning date and: 
      (i) The designated beneficiary is the depositor’s surviving spouse, the remaining interest will be distributed over the surviving spouse’s life  
expectancy as determined each year until such spouse’s death, or over the period in paragraph (a)(iii) below if longer. Any interest remaining after the 
spouse’s death will be distributed over such spouse’s remaining life expectancy as determined in the year of the spouse’s death and reduced by 1 for 
each subsequent year, or, if distributions are being made over the period in paragraph (a)(iii) below, over such period. 
      (ii) The designated beneficiary is not the depositor’s surviving spouse, the remaining interest will be distributed over the beneficiary’s remaining 
life expectancy as determined in the year following the death of the depositor and reduced by 1 for each subsequent year, or over the period in 
paragraph (a)(iii) below if longer. 
      (iii) There is no designated beneficiary, the remaining interest will be distributed over the remaining life expectancy of the depositor as 
determined in the year of the depositor’s death and reduced by 1 for each subsequent year. 
   (b) If the depositor dies before the required beginning date, the remaining interest will be distributed in accordance with paragraph (i) below or, if 
elected or there is no designated beneficiary, in accordance with paragraph (ii) below. 
      (i) The remaining interest will be distributed in accordance with paragraphs (a)(i) and (a)(ii) above (but not over the period in paragraph (a)(iii), 
even if longer), starting by the end of the calendar year following the year of the depositor’s death. If, however, the designated beneficiary is the 
depositor’s surviving spouse, then this distribution is not required to begin before the end of the calendar year in which the depositor would have 
reached age 701/2. But, in such case, if the depositor’s surviving spouse dies before distributions are required to begin, then the remaining interest will 
be distributed in accordance with paragraph (a)(ii) above (but not over the period in paragraph (a)(iii), even if longer), over such spouse’s designated 
beneficiary’s life expectancy, or in accordance with paragraph (ii) below if there is no such designated beneficiary. 
      (ii) The remaining interest will be distributed by the end of the calendar year containing the fifth anniversary of the depositor’s death. 
4. If the depositor dies before his or her entire interest has been distributed and if the designated beneficiary is not the depositor’s surviving spouse, 
no additional contributions may be accepted in the account. 
                                                    Cat. No. 11820G                                                             Form  5305-A  (Rev. 4-2017) 

Form 5305-A (Rev. 4-2017)                                                                                                                               Page  2 
5. The minimum amount that must be distributed each year, beginning with the year containing the depositor’s required beginning date, is  known as 
the “required minimum distribution” and is determined as follows. 
    (a) The required minimum distribution under paragraph 2(b) for any year, beginning with the year the depositor reaches age 701/2, is the 
depositor’s account value at the close of business on December 31 of the preceding year divided by the distribution period in the uniform lifetime table 
in Regulations section 1.401(a)(9)-9. However, if the depositor’s designated beneficiary is his or her surviving spouse, the required minimum 
distribution for a year shall not be more than the depositor’s account value at the close of business on December 31 of the preceding year divided by 
the number in the joint and last survivor table in Regulations section 1.401(a)(9)-9. The required minimum distribution for a year under this paragraph (a) 
is determined using the depositor’s (or, if applicable, the depositor and spouse’s) attained age (or ages) in the year. 
    (b) The required minimum distribution under paragraphs 3(a) and 3(b)(i) for a year, beginning with the year following the year of the depositor’s 
death (or the year the depositor would have reached age 701/2, if applicable under paragraph 3(b)(i)) is the account value at the close of business on 
December 31 of the preceding year divided by the life expectancy (in the single life table in Regulations section 1.401(a)(9)-9) of the individual specified 
in such paragraphs 3(a) and 3(b)(i). 
    (c) The required minimum distribution for the year the depositor reaches age 701/2 can be made as late as April 1 of the following year. The  
required minimum distribution for any other year must be made by the end of such year. 
6. The owner of two or more traditional IRAs may satisfy the minimum distribution requirements described above by taking from one traditional IRA 
the amount required to satisfy the requirement for another in accordance with the regulations under section 408(a)(6). 
                                                                       Article V 
1. The depositor agrees to provide the custodian with all information necessary to prepare any reports required by section 408(i) and Regulations 
sections 1.408-5 and 1.408-6. 
2. The custodian agrees to submit to the Internal Revenue Service (IRS) and depositor the reports prescribed by the IRS. 
                                                                       Article VI 
Notwithstanding any other articles which may be added or incorporated, the provisions of Articles I through III and this sentence will be controlling. 
Any additional articles inconsistent with section 408(a) and the related regulations will be invalid. 
                                                                       Article VII 
This agreement will be amended as necessary to comply with the provisions of the Code and the related regulations. Other amendments may be 
made with the consent of the persons whose signatures appear below. 
                                                                       Article VIII 
Article VIII may be used for any additional provisions. If no other provisions will be added, draw a line through this space. If provisions are added, 
they must comply with applicable requirements of state law and the Internal Revenue Code and may not imply that they have been reviewed or pre-
approved by the IRS. 

Depositor’s signature                                                                                            Date 

Custodian’s signature                                                                                            Date 

Witness’ signature                                                                                               Date 
                          (Use only if signature of the depositor or the custodian is required to be witnessed.) 
General Instructions                                  For more information on IRAs, including the                separate IRA custodial account established  
                                                      required disclosures the custodian must give               by the nonworking spouse. 
Section references are to the Internal                the depositor, see Pub. 590-A, Contributions 
Revenue Code unless otherwise noted.                  to Individual Retirement Arrangements (IRAs),              Specific Instructions 
                                                      and Pub. 590-B, Distributions from Individual              Article IV. Distributions made under this  
Purpose of Form                                       Retirement Arrangements (IRAs).                            article may be made in a single sum, periodic  
                                                                                                                 payment, or a combination of both. The  
Form 5305-A is a model custodial account              Definitions                                                distribution option should be reviewed in the 
agreement that meets the requirements of  
section 408(a) However, only Articles I               Custodian. The custodian must be a bank or                 year the depositor reaches age 701/2  to 
through VII have been reviewed by the IRS. A          savings and loan association, as defined in                ensure that the requirements of section 408(a)
traditional individual retirement account             section 408(n), or any person who has the                  (6) have been met.   
(traditional IRA) is established after the form is    approval of the IRS to act as custodian.                   Article VIII. Article VIII and any that follow it  
fully executed by both the individual                 Depositor. The depositor is the person who                 may incorporate additional provisions that are  
(depositor) and the custodian. To make a              establishes the custodial account.                         agreed to by the depositor and custodian to  
regular contribution to a traditional IRA for a                                                                  complete the agreement. They may include,          for 
year, the IRA must be established no later            Traditional IRA for Nonworking                             example, definitions, investment powers,  voting 
than the due date of the individual’s income          Spouse                                                     rights, exculpatory provisions, amendment and 
tax return for the tax year (excluding                                                                           termination, removal of the custodian, 
extensions). This account must be created in          Form 5305-A may be used to establish the                   custodian’s fees, state law requirements, 
the United States for the exclusive benefit of        IRA custodial account for a nonworking                     beginning date of distributions, accepting only 
the depositor and his or her beneficiaries.           spouse.                                                    cash, treatment of excess  contributions, 
Do not file Form 5305-A with the IRS.                 Contributions to an IRA custodial account                  prohibited transactions with the depositor, etc. 
Instead, keep it with your records.                   for a nonworking spouse must be made to a                  Attach additional pages if necessary. 

                                                                                                                                   Form  5305-A  (Rev. 4-2017)