Fill - Free fillable Crypto Roth IRA by Directed IRA PDF form

Secure File Upload Email Forms to:

www.directedira.com/secureupload Crypto@directedira.com

Phone: (602) 899-9396

(602) 899-9641

Fax:

Send Mail to:

3033 N. Central Ave. Ste. 400

Phoenix, AZ 85012

Step 1

SUBMIT YOUR COMPLETED APPLICATION

Crypto Roth IRA by Directed IRA

Open Crypto Roth IRA account with Directed IRA. Sign account agreement and provide government

ID (such as driver’s license or passport).

Step 2

Transfer or rollover existing retirement account funds or make a new contribution.

Step 3

As part of your Crypto account application you will authorize us to setup a Gemini trading account

for your IRA. You will also authorize the initial investment amount from your Directed IRA account to

fund your Gemini trading account.

Step 4

You will receive an email from Gemini with login and onboarding instructions to access and use your

Gemini crypto trading account where you can buy Bitcoin, Ether, Litecoin, and 20+ other

Cryptocurrencies.

Step 5

You will trade and store your cryptocurrency with your IRA owned Gemini account.

Directed IRA is a tradename of Directed Trust Company. Directed Trust Company performs the duties of a directed

custodian, and as such does not provide due diligence to third parties on prospective investments, investment

sponsors or service providers and does not sell investments or provide investment, legal, or tax advice.

Open Crypto

IRA & Fund

Your Account

Gemini Trading

Account Owned

by Your IRA

Bitcoin & 20+

More Crypto

on Gemini

You authorize

money to

be sent to

trading account

at Gemini

You trade

& hold

Crypto

Assets

through

your trading

account

at Gemini

NOTE: If you currently have an account with Gemini you will need to use a different email address for your new Crypto IRA

Open your Crypto IRA at

Directed IRA

Directed IRA sets up your

Gemini trading account

Frequently Asked Questions (FAQs)

What are the fees for a Crypto IRA?

The Crypto IRA fees consist of an Annual Account Fee charged by Directed IRA of $295, a 1% per trade

fee, and a $50 processing fee to fund your Gemini account. These fees are charged to your credit card

on file at Directed. Gemini's trade fee is 0.25% to 0.35% per trade.

What Cryptocurrency can I buy?

Are there storage fees?

Bitcoin, Ethereum, Litecoin, and 20+ additional cryptocurrency as listed on the Gemini Exchange with

new ones being added constantly.

There is no additional fee to store your crypto on the Gemini exchange. Off-line cold storage is

offered by Gemini for an annual fee of 1%.

What Fees Does Gemini Charge?

0.25% – 0.35% (25-35 bps), which is Gemini’s special discounted ActiveTrader™

fee schedule. These fees

are charged at the Gemini account level. A $1,000 trade would be subject to a fee at Gemini of $2.50 (min)

to $3.50 (max) under the current Gemini active trader fee schedule.

I already have an account at Directed IRA with other Self-Directed

assets, can I trade crypto directly with this account?

No. Crypto IRAs have a different system, compliance, and procedural processes. A separate Crypto

IRA must be established at Directed to link to a Gemini crypto trading account.

Can You Explain the Fees for a New Account Buying $10,000 in Crypto?

The new account will be subject to the following fees.

Processing Fee to Fund Gemini Crypto Trading Account (Directed) $50

1% Trading Processing Fee (Directed) on $10,000 in trades $100

0.35% (max) Gemini Trade fee (active trader fee settings for account) $35

Directed Fees = $150

Gemini Fees =$35

Total = $185

Directed IRA Annual

Account Fee

Directed IRA

Trading Fee

1% trade fee per trade

$295

Gemini trade fee of 0.25% to 0.35%

Crypto Roth IRA Account Application

CRYPTO ROTH IRA New Account Application

IMPORTANT INFORMATION

In order to help the government fight the funding of terrorism and money laundering activities, Federal law requires all financial

institutions to obtain, verify, and record information that identifies each client who opens an account. When you open an account,

we will ask for your name, physical address, date of birth, Social Security number, and other information that will allow us to identify

you. We may also ask to see your driver’s license or other forms of identification.

1. Account Owner Information *Indicates a required field.

*First Name: ___________________________*MI:_______*Last Name: ________________________________________

*Social Security Number: _____________________________*Date of Birth:_____________________________________

Gender: ¡ Female ¡ Male Citizenship: ¡ U.S. ¡ Other (specify)_______________________

If applicable, name of referring organization, individual or promotion code: _______________________________

2. Contact Information *Indicates a required field.

*Physical/ Residential Address

:____________________________________________________________________________

*City: *State: *Country: *Zip:_____________

*Primary Phone: ______________________________ Type: ¡ Cell ¡ Home ¡ Business

Other Phone: ________________________________Type: ¡ Cell ¡ Home ¡ Business

†Email Address:__________________________________________________________________________________

† Your email address will be used to communicate information about your account.

¨ Check this box ONLY if your mailing address is the same as your physical/residential address

Mailing Address:

City: State: Country: Zip:

3. Paper Statements (Optional)

Statements will be

sent annually via the email address provided above. You will need to register for online access

to view these documents.

¨ Please check box ONLY if you prefer to receive paper versions of your statement and invoices. Please be

aware that there is a $20 annual fee for paper statements. We will continue to use your email to

communicate information about your account.

4. Interested Party - Informational Only (Optional)

I authorize the following person to discuss/receive information regarding my account via phone, e-mail or fax. They

will NOT have investment or transaction authority. I understand that I may revise the Authorized Party on my

account at any time by giving written notice to Directed IRA.

T: 602.899.9396

www.directedira.com

Crypto Roth IRA Account Application

First Name: _____________________________MI: ______ Last Name: _____________________________________

Firm Name (if applicable):

*Social Security Number: *Date of Birth:

*Used for phone verification purposes only.

Gender: ¡ Female ¡ Male Relationship:

Mailing Address:

City: State: Zip:

Phone No.: Email Address:

5. Uninvested Cash

I have reviewed the Uninvested Cash section of the Custodial Account Agreement and Disclosure Statement,

and I hereby direct Directed Trust Company to deposit all undirected and uninvested cash from any source,

including but not limited to contributions, transfers, proceeds from asset sales and income and distributions

from assets held in the custodial account. Uninvested Cash shall be deposited with banks and will be insured

the FDIC up to the federal deposit insurance limits (currently $250,000 per account holder) and any excess

amount will not be insured by the FDIC. However, I acknow

edge and agree that Directed Trust Company makes

no representations or warranties as to the financial status of any depository bank or its ability to satisfy its

obligations to the Account Owner. Directed Trust Company shall receive and retain interest on

uni

nvested cash

pursuant to the Custodial Account Agreement. I also understand and agree that Directed Trust Company may

require me to give at least 7 days’ notice of my intent to withdraw funds from my custodial account

6. Benef

iciary Designation

I hereby designate the person(s) named herein as primary and/or contingent beneficiary(ies) to receive my interest

in this IRA according to the terms of the Custodial Account Agreement, hereby revoking any such prior designations

mad

e by me. (Attach additional sheets if necessary.) Please refer to the terms under the Custodial Account

Agreement for further information regarding disbursement of retirement funds after death to beneficiaries listed

below.

I understand that in general, I can name anyone as my IRA beneficiary. However, if my legal residence is in

community property state, my state’s law may give my spouse rights to some or all of my IRA or require spousal

consent

to name a non-spouse as an IRA Beneficiary. IRS Publication 555 Community Property (AZ, CA, ID, LA, NV,

NM, TX, WA, WI). My spouse will complete the Spousal Consent form. Please contact Directed Trust Company for

the Spousal Consent form or visit www.directedira.com.

A. Married Participants

¡ I am married and hereby make the following election (Select i. or ii.)

¡ i. Spouse is 100% Primary Beneficiary: I have named my spouse as my primary beneficiary

However, in the event my spouse does not survive me, I name the secondary beneficiary(ies) as listed

in Section C. You must complete your spouse’s information in Section C below.

¡ ii. Spouse is NOT 100% Primary Beneficiary: I hereby name my primary beneficiary(ies) as listed

in Section C below. If my legal residence is in a community property state and I have designated someone

other than my spouse as the primary beneficiary, my spouse will complete and sign the Spousal Consent

Form and have his or her signature witnessed by a notary public. Please contact Directed Trust Company

for the Spousal Consent form or visit www.directedira.com.

Crypto Roth IRA Account Application

B. Unmarried Participant

¡ I am NOT married and hereby designate the beneficiary(ies) shown in Section C below. I understand that if I

become married in the future, my account will pass according to spousal laws in my state, unless I update m

designation following my marriage to confirm my

wishes.

C. Beneficiary Designation(s) - Please provide date of birth OR social security for each beneficiary listed below.

¡ Primary

¡ Spouse

¡ Child/Family

¡ Trust*

¡ Other

1) Name:

Relationship:

Date of Birth: (MM/DD/YYYY)

Social Security Number:

Share Percentage %

¡ Primary

¡ Contingent

¡ Spouse

¡ Child/Family

¡ Trust*

¡ Other

2) Name:

Relationship:

Date of Birth: (MM/DD/YYYY)

Social Security Number:

Share Percentage %

¡ Primary

¡ Contingent

¡ Spouse

¡ Child/Family

¡ Trust*

¡ Other

3) Name:

Relationship:

Date of Birth: (MM/DD/YYYY)

Social Security Number:

Share Percentage %

¡ Primary

¡ Contingent

¡ Spouse

¡ Child/Family

¡ Trust*

¡ Other

4) Name:

Relationship:

Date of Birth: (MM/DD/YYYY)

Social Security Number:

Share Percentage %

¡ Primary

¡ Contingent

¡ Spouse

¡ Child/Family

¡ Trust*

¡ Other

5) Name:

Relationship:

Date of Birth: (MM/DD/YYYY)

Social Security Number:

Share Percentage %

¡ Primary

¡ Contingent

¡ Spouse

¡ Child/Family

¡ Trust*

¡ Other

6) Name:

Relationship:

Date of Birth: (MM/DD/YYYY)

Social Security Number:

Share Percentage %

*If you are designating your Trust as either Primary or Contingent Beneficiary, please submit a copy of the trust documents.

Crypto Roth IRA Account Application

The total percentage for each level of beneficiary, both primary and contingent, must equal 100%. For example: if you are

designating 3 beneficiaries with rights to equal portions of the account, the amount should reflect 33.33%, 33.33% and

33.34%. If your beneficiary designation request for each level of beneficiary does not total 100%, Directed IRA will correct

any excess or short-fall percentage allocation by applying the ration of the percentage actually allocated among the

beneficiaries at each level.

Account Owner Signature (REQUIRED) (notary signature not required)

Ø_________________________________________________________________ ____________________

Account Owner Signature Date (required)

7. Credit Card Required for Account Fees

Credit Card Information

Card Type: ¡ VISA ¡ MasterCard ¡ AMEX ¡ Discover

Name on Card: ____________________________________________________

Card Number: _____________________________________________________

Exp. Date (mm/yy): ________ /_________ CVV (security code on back of card): ________________

¨ Check this box ONLY if the billing address associated with this card is the same as your mailing address listed above.

Billing Address: ___________________________________________________________________________________

City: _________________________________ State: __________________________ Zip Code: ___________________

8. Duties

Directed IRA performs the duties of an independent custodian of assets for self-directed individuals and business

retirement accounts and does not provide investment advice, sell investments, or offer any tax or legal advice. Clients

or potential clients are advi

sed to perform their own due diligence in choosing any investment opportunity as well as

selecting any professional to assist them with an investment opportunity. Inve

stments are not FDIC insured and are

subject to risk, including loss of principal.

9. Return Instructions

Return the completed application to Directed IRA by one of the methods listed below. If submitting contribution or

payment of account fees by check you MUST mail in your application along with payment.

I have completed, understand and agree to all pages of this Beneficiary Designation form. This designation

supersedes all prior designations. Subject to and accordance with the terms of the Custodial Account Agreement,

I am making the above beneficiary designation(s) for my vested account in the event of my death. I have received

a copy of the Custodian Account Agreement which outlines Beneficiary Designations under Article VIII (12).

Crypto Roth IRA Account Application

10. Participant Acknowledgement & Signature

I, the undersigned Participant (Account Owner), hereby establishes a Roth Individual Retirement Account (IRA)

under the IRA Custodial Account Agreement, which is incorporated within this application by this reference. I

desi

gnat

e Directed IRA as Custodian of this Roth IRA and make the following declarations.

I have read, understand and agree to all of the terms as set forth in the Roth IRA New Account Application, Custodial

Account Agreement, IRA Disclosure Statement and the Crypto IRA Fee Schedule (collectively, “Plan

Documents,”)

and I have retained a copy of the Plan Documents, including a copy of this completed Application. The Plan

Documents are also available to me at the Directed IRA web site at www.

irectedira.com. I also understand that

fees are not prorated upon establishment or termination, and I consent to have my conversations with Directed IRA

recorded.

Please complete, sign and return this Application (with all fields completed) along with a valid photo ID. If fields are not

applicable, please indicate by printing “N/A” or “None” where appropriate. Please note electronic signatures on this form must

include the electronic signature Certification page or Certification Stamp. If one is not included, we will not accept this form. Be

sure to keep a copy of this application for your records.

Ø_________________________________________________________________ ____________________

Account Owner Signature Date (required)

Don’t Forget to Attach a Copy of Your Driver’s License or Passport

INVESTMENTS: NOT FDIC INSURED

NO GUARANTEE

MAY LOSE VALUE

Secure File Upload: Email Forms to: Send Mail to: Phone: (602) 899-9396

www.directedira.com/secureupload Crypto@directedira.com 3033 N. Central Ave. Ste. 400 Fax: (602) 899-9641

Phoenix, AZ 85012

Directed IRA is a tradename of Directed Trust Company, an Arizona Corporation

CRYPTO IRA Custodial Account Agreement

Form 5305-RA (Rev. April 2017) DO NOT FILE

Department of the Treasury with the Internal Revenue Service

Internal Revenue Service Keep for your Records

Custodian: Directed Trust Company

This Roth Individual Retirement Account (IRA) Custodial Account Agreement (hereinafter called the “Agreement”)

with Stretch Provisions is made between Directed Trust Company, an Arizona Corporation, dba Directed IRA

(hereinafter called the “Custodian”) and each individual who executes an Adoption Agreement, incorporating the

terms of this Agreement (hereinafter called the “Account Owner” or “you”), for the purpose of establishing a Roth

Individual Retirement Account (hereinafter called the “Custodial Account” or “Account”) under section 408A to

provide for his or her retirement and for the support of his or her beneficiaries after death. Pursuant to this Agreement

the Custodian provides financial services solely in the capacity of a directed custodian. The Custodian named on the

Adoption Agreement, has given the Participant the disclosure statement, attached hereto, required under Regulation

Section 1.408-6.

The Account Owner and the Custodian make the following agreement:

Article I

Except in the case of a qualified rollover contribution described

in section 408A(e) or a recharacterized contribution described

in section 408A(d)(6), the custodian will accept only cash

contributions up to $6,000 for 2019. For individuals who have

reached the age of 50 by the end of the year, the contribution

limit is increased to $7,000 for 2019. For years after 2019,

these limits will be increased to reflect a cost-of-living

adjustment, if any.

Article II

1. The annual contribution limit described in Article I is

gradually reduced to $0 for higher income levels. For a grantor

who is single or treated as single, the annual contribution is

phased out between adjusted gross income (AGI) of $118,000

and $133,000; for a married grantor filing jointly, between AGI

of $186,000 and $196,000; and for a married grantor filing

separately, between AGI of $0 and $10,000. These phase-out

ranges are for 2017. For years after 2017, the phase-out

ranges, except for the $0 to $10,000 range, will be increased

to reflect a cost-of-living adjustment, if any. Adjusted gross

income is defined in section 408A(c)(3).

2. In the case of a joint return, the AGI limits in the preceding

paragraph apply to the combined AGI of the depositor and his

or her spouse.

Article III

The depositor’s interest in the balance in the custodial account

is nonforfeitable.

Article IV

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 V

1. If the depositor dies before his or her entire interest is

distributed to him or her and the depositor’s surviving spouse

is not the designated beneficiary, the remaining interest will

be distributed in accordance with paragraph (a) below or, if

elected or there is no designated beneficiary, in accordance

with paragraph (b) below.

(a) The remaining interest will be distributed, starting by

the end of the calendar year following the year of the

depositor’s death, over the designated beneficiary’s remaining

life expectancy as determined in the year following the death

of the depositor.

(b) The remaining interest will be distributed by the end of

the calendar year containing the fifth anniversary of the

depositor’s death.

2. The minimum amount that must be distributed each year

under paragraph 1(a) above 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 designated beneficiary using the

T: 602.899.9396

www.directedira.com

attained age of the beneficiary in the year following the year

of the depositor’s death and subtracting 1 from the divisor for

each subsequent year.

3. If the depositor’s surviving spouse is the designated

beneficiary, such spouse will then be treated as the depositor.

Article VI

1. The depositor agrees to provide the custodian with all

information necessary to prepare any reports required by

sections 408(i) and 408A(d)(3)(E), Regulations sections 1.408-

5 and 1.408-6, or other guidance published by the Internal

Revenue Service (IRS).

2. The custodian agrees to submit to the IRS and depositor the

reports prescribed by the IRS.

Article VII

Notwithstanding any other articles which may be added or

incorporated, the provisions of Articles I through IV and this

sentence will be controlling. Any additional articles

inconsistent with section 408A, the related regulations, and

other published guidance will be invalid.

Article VIII

This agreement will be amended as necessary to comply with

the provisions of the Code, the related regulations, and other

published guidance. Other amendments may be made with

the consent of the persons whose signatures appear below.

Stretch Provisions

Article IX and any Article thereafter, may be used for any

additional provisions also referred to as Stretch Provisions of

this Agreement. The Stretch Provisions added hereinafter must

comply with applicable requirements of state law and the

Internal Revenue Code and may not imply that they have been

reviewed or preapproved by the IRS.

Article VIII

1. Applicable Law; Terminology: This Custodial Agreement

shall be governed by the laws of the jurisdiction where the

Custodian is organized. The term Account Owners also

includes the Account Owner’s Beneficiary, where appropriate

throughout this Agreement.

2. Annual Accounting: The Custodian shall, at least annually,

provide the Account Owner or Beneficiary (in the case of

death) with an accounting of the Custodial Account. Such

accounting shall be deemed to be accepted by the Account

Owner or the Beneficiary, if the Account Owner or Beneficiary

does not object in writing within 60 days after the mailing of

such accounting statement.

3. Amendment: The Account Owner irrevocably delegates to

the Custodian the right and power to amend this Agreement.

Except as hereafter provided, the Custodian will give the

Account Owner 30 days prior written notice of any

amendment. In case of a retroactive amendment required by

law, the Custodian will provide written notice to the Account

Owner of the amendment within 30 days after the amendment

is made, or if later, by the time that notice of the amendment

is required to be given under regulations or other guidance

provided by the IRS. The Account Owner shall be deemed to

have consented to any such amendment unless the Account

Owner notifies the Custodian to the contrary within 30 days

after notice to the Account Owner and requests a distribution

or transfer of the balance in the Custodial Account.

4. Resignation and Removal of Custodian:

(a) The Custodian may appoint a successor trustee or

custodian to serve under this Agreement or under another

governing agreement selected by the successor trustee or

custodian and neither the Account Owner nor the successor

shall be required to execute any written document to

complete the transfer of the Custodial Account to the

successor trustee or custodian. The successor trustee or

custodian may rely on any information, including beneficiary

designations, previously provided by the Account Owner to the

Custodian.

(b) The Custodian shall also provide annual tax reporting to

the IRS.

Owner appoint a successor trustee or custodian of this IRA by

giving the Account Owner written notice at least 30 days prior

to the effective date of such resignation. The Account Owner

shall then have 30 days from the date of such notice to

designate a successor trustee or custodian, notify the

Custodian of the name and address of the successor trustee or

custodian, and provide the Custodian with appropriate

evidence that such successor has accepted the appointment

and is qualified to serve as trustee or custodian of an individual

retirement account.

(1) If the Account Owner designates a successor trustee or

custodian and provides the Custodian evidence of the

successor's acceptance of appointment and qualification

within such 30-day period, the Custodian shall then deliver all

of the assets held by the Custodian in the Custodial Account

(whether in cash or personal or real property, wherever

located, and regardless of value) to the successor trustee or

custodian.

(2) If the Account Owner does not notify the Custodian of

the appointment of a successor trustee or custodian within

such 30 day period, then the Custodian may distribute all of

the assets held by the Custodian in the Custodial Account

(whether in cash or personal or real property, wherever

located, and regardless of value) to the Account Owner,

outright and free of trust, and the Account Owner shall be

wholly responsible for the tax consequences of such

distribution.

In any event, the Custodian may expend any assets in the

Custodial Account to pay expenses of transfer (including re-

registering the assets and preparation of deeds, assignments,

and other instruments of transfer or conveyance) to the

successor trustee or custodian or the Account Owner, as the

case may be. In addition, the Custodian may retain a portion

of the assets as a reserve for payment of any anticipated

remaining fees and expenses. Upon satisfaction of such fees

and expenses, the Custodian shall pay over any remainder of

the reserve to the successor trustee or custodian or to the

Account Owner, as the case may be.

5. Uninvested Cash: The Custodian shall deposit all undirected

and uninvested cash from any source, including but not limited

to contributions, transfers, proceeds from asset sales and

income and distributions from assets held in the custodial

account. Uninvested Cash shall be deposited with banks and

will be insured by the FDIC up to the federal deposit insurance

limits (currently $250,000 per account holder) and any excess

amount will not be insured by the FDIC. Directed Trust

Company makes no representations or warranties as to the

financial status of any depository bank or its ability to satisfy

its obligations to the Account Owner. Directed Trust Company

shall receive and retain interest on uninvested cash pursuant

to the Custodial Account Agreement. Directed Trust Company

may require me to give at least 7 days’ notice of my intent to

withdraw funds from my custodial account.

6. Custodian's Fees and Expenses:

(a) Account Owner agrees to maintain a monthly minimum

account cash balance of $500. If Custodial Account has a cash

balance of $499 or less, and no other assets, the Custodial

Account may be closed at Directed IRA’s sole discretion. The

Account Termination fee of $200 will be deducted from the

Custodial Account balance and any remaining cash balance will

be mailed to Account Owner in the form of a check paid

directly to Account Owner as; 1. A 60-day rollover if the

Account Owner qualifies; or 2. As a distribution. If distributed

as a 60-day rollover, the Account Owner will have 60 days to

deposit all or a portion of the funds into an IRA or another

qualified retirement plan.

(b) We have the right to charge an annual service fee or

other designated fees (e.g., a transfer, rollover, or termination

fee) in accordance with a fee schedule provided by the

Custodian to the Account Owner for maintaining your Account.

We reserve the right to modify fees and charge any additional

fee after giving you 30 days' notice. Fees such as subtransfer

agent fees or commissions may be paid to us by third parties

for assistance in performing certain transactions with respect

to this Account. Any commissions or other costs directly

attributable to the assets in your Account will be charged to

your Account.

from, transfers from, and terminations of this IRA. The

Custodian shall invoice Custodial Account directly for these

services. If insufficient funds are in Custodial Account,

Custodian will charge fees to credit/debit card maintained on

file, or billed to Account Owner directly for these services, and

Account Owner agrees to pay such fees. The Custodian may

change its fee schedule at any time by giving the Account

Owner 30 day’s prior written notice.

(d) The Account Owner agrees to pay any expenses incurred

by the Custodian in the performance of their duties in

connection with the Custodial Account. Such expenses include,

but are not limited to, administrative expenses, such as legal

and accounting fees, and any taxes of any kind whatsoever

that may be levied or assessed with respect to such account.

(e) All such fees (including Custodial Fees), taxes, and other

administrative expenses charged to the account shall be

collected either from the assets in the account or from any

contributions to or distributions from such account, or charged

to the credit/debit card maintained on file with Custodian, if

not paid by the Account Owner, but the Account Owner shall

be responsible for any deficiency.

(f) In the event that for any reason the Custodian is not

certain as to who is entitled to receive all or part of the assets

of the Custodial Account, the Custodian reserves the right to

withhold any payment from the Custodial Account, to request

a court ruling to determine the disposition of the Custodial

Account assets, and to charge the Custodial Account for any

expenses incurred in obtaining such legal determination.

7. Withdrawal Requests: All requests for withdrawal shall be

in writing on a form provided by the Custodian. Such written

notice must also contain the reason for the withdrawal and the

method of distribution being requested.

8. Age 72 Default Provisions: If the Account Owner does not

choose any of the distribution methods under Article IV of this

Agreement by the April 1st following the calendar year in

which the Account Owner reaches age 72, distribution shall be

determined based upon the distribution period in the uniform

lifetime distribution period table in Regulation section

1.401(a)(9)-9. However, no payment will be made until the

Account Owner provides the Custodian with a proper

distribution request acceptable to the Custodian. Upon receipt

by the Custodian, of such a distribution request, the Account

Owner may switch to a joint life expectancy in determining the

required minimum distribution if the Account Owner's spouse

was the sole beneficiary as of the January 1

of the distribution

calendar year and such spouse is more than 10 years younger

than the Account Owner.

9. Death Benefit Default Provisions:

(a) If the Account Owner dies before his or her required

beginning date and the beneficiary does not select a method

of distribution described in Article IV, Section 3 by December

31st following the year of the Account Owner's death, then

distributions will be made pursuant to the single life

expectancy of the Designated Beneficiary determined in

accordance with IRS regulations. However, no payment will be

made until the beneficiary provides the Custodian with a

proper distribution request acceptable to the Custodian and

other documentation that may be required by the Custodian.

A beneficiary may at any time request a complete distribution

of his or her remaining interest in the Custodial Account. The

Custodian reserves the right to require a minimum balance in

the account in order to make periodic payments from the

Custodial Account.

(b) If the Account Owner dies on or after his or her required

beginning date, distribution shall be made in accordance with

Article IV, Section 4. However, no payment will be made until

the beneficiary provides the Custodian with a proper

distribution request acceptable to the Custodian and other

documentation that may be required by the Custodian. A

beneficiary may at any time request a complete distribution of

his or her remaining interest in the Custodial Account. The

Custodian reserves the right to require a minimum balance in

the account in order to make periodic payments from the

Custodial Account.

10. Responsibilities: Account Owner represents and warrants

that all information and instructions given to the Custodian by

the Account Owner is complete and accurate and agrees that

the Custodian shall not be responsible for any incomplete or

inaccurate information provided by the Account Owner or

Account Owner's beneficiary (ies). Account Owner and

Account Owner's beneficiary (ies) agree to be responsible,

jointly and severally, for all tax consequences arising from

contributions to and distributions from this Custodial Account

and acknowledges that no tax advice has been provided by the

Custodian.

11. Investment Provisions: All contributions shall be invested

and reinvested by the Custodian as directed by the Account

Owner. As provided in Article IX Section 1; Self-Directed IRA

Provisions. It is understood and acknowledged by Account

Owner that the Custodian shall assume no responsibility,

expressed or implied, for any loss or diminution of account and

Account Owner indemnifies and holds harmless Custodian,

without limitation, against any and all losses, costs, expenses

or liabilities of any nature whatsoever incurred as a result of

Custodian's and/'s execution of Account Owner's investment

instructions. Account Owner agrees that any cash in the

account as to which the Account Owner has not given

investment direction may remain uninvested, or may be

deposited in interest bearing accounts of financial institutions,

which may include the Custodian itself, United States

government securities and securities that are insured or

guaranteed by the United States government. The Custodian

shall have no duty other than to follow the written investment

directions of the Account Owner, and shall be under no duty

to question said instructions and shall not be liable for any

investment losses sustained by the Account Owner.

12. Designation of Beneficiary:

(a) Except as may be otherwise required by the laws of the

applicable state, in the event of the Account Owner's death,

the balance in the account shall be paid to the beneficiary or

beneficiaries designated by the Account Owner on a

beneficiary designation form acceptable to and filed with the

Custodian. The Account Owner may change the Account

Owner's beneficiary or beneficiaries at any time by filing a new

beneficiary designation with the Custodian. If no beneficiary

designation is in effect, if none of the named beneficiaries

survive the Account Owner, or if the Custodian cannot locate

any of the named beneficiaries after reasonable search, any

balance in the Custodial Account will be payable to the

Account Owner's estate.

(b) If the Custodian permits, in the event of the Account

Owner's death, any beneficiary may name a subsequent

beneficiary (ies) to receive the balance of the Custodial

Account to which such beneficiary is entitled upon the death

of the original beneficiary by filing a Subsequent Beneficiary

Designation Form acceptable to and filed with the Custodian.

Payments to such subsequent beneficiary (ies) shall be

distributed in accordance with the payment schedule

applicable to the original beneficiary or more rapidly if the

subsequent beneficiary requests. In no event can any

subsequent beneficiary be treated as a designated beneficiary

of the Account Owner. The preceding sentence shall not apply

with respect to the subsequent beneficiary (ies), if any,

designated by the original spouse beneficiary where the

Account Owner dies before his or her required beginning date.

In that case, the original spouse beneficiary shall be treated as

the Account Owner. If the balance of the Custodial Account has

not been completely distributed to the original beneficiary and

such beneficiary has not named a subsequent beneficiary or

no named subsequent beneficiary is living on the date of the

original beneficiary's death, such balance shall be payable to

the estate of the original beneficiary.

13. Responsibility for Tax Consequences: I assume all

responsibility for any tax consequences and penalties that may

result from making contributions to, transactions with, and

distributions from my Account. I am authorized and of legal

age to establish this Account and make investment purchases

offered by the Custodian. I assume complete responsibility for:

1) Determining that I am eligible for an account transaction

that I direct the custodian to make on my behalf; 2) Insuring

that all contributions I make are within the limits set forth by

the tax laws; 3) The tax consequences of any contribution

(including rollover contributions and distributions).

14. Valuation Reporting Policy: Each account statement

issued reflects the reported value of the account assets, all

transactions that have been processed and all fees (if any) that

have been charged. Custodian reports the value of account

assets provided to it by the Account Owner and/or investment

sponsor. The Custodian does not conduct appraisals and does

not seek to verify any values provided to it by the Account

Owner or other third parties. A value listed on an account

statement is deemed accepted by the Account Owner if the

Account Owner does not dispute it in writing within 60 days of

the statement being issued.

On an annual basis (or in the instance of a taxable event),

Directed Trust Company requests updated valuation

information from the Account Owner, of assets of the Account

classified as alternative assets, as of December 31 each year.

This information is due to the Custodian no later than January

15 of the following year. If the Account Owner fails to provide

this information on an annual basis, Directed Trust Company

may require that the asset be removed from the Account by

transfer or distribution. If the Account Owner does not remove

the asset from the Account as directed, Directed Trust

Company may distribute the asset to the Account Owner at the

last reported value or resign as Custodian of the Account and

distribute the entire Account to the Account Owner.

15. Recorded Phone Line: Directed Trust Company reserves

the right to record phone line conversations that may be used

for record-keeping, training and quality-assurance purposes.

All recorded phone line conversations are the property of

Directed Trust Company and will be maintained at the sole

discretion of Directed Trust Company. By signing the New

Account Application and/or the Custodial Account Agreement,

the Account Owner gives Directed Trust Company consent to

record and play back such calls as necessary for business

purposes, and also acknowledges that recorded phone line

conversations are the property of Directed Trust Company.

16. Electronic Notices, Communications, Signatures, and

Records: To the extent written instructions or notices are

required under this Custodian Account Agreement, Depositor

acknowledges and agrees that all notices will be provided

through an electronic medium and the Account shall be

subject to the provisions of the Uniform Electronic

Transactions Act, as passed in the state where the Custodian is

organized, and the federal Electronic Signature in Global and

National Commerce Act (ESIGN Act, as contained in 15 U.S.C.

7001), as those laws pertain to electronic communications,

electronic signatures, and electronic storage of Account

records. In lieu of the retention of the original records,

Custodian may cause any, or all, of its records, and records at

any time in its custody, to be photographed, scanned, or

otherwise reproduced to permanent form, and any such

photograph, scanned copy, or reproduction shall have the

same force and effect as the original thereof and may be

admitted in evidence equally with the original. If Account

Owner requires Custodian to maintain original hard copy

records, the Account Owner shall make a specific request in

writing to Custodian for each record the Account Owner wants

maintained in original physical form. Such request must be

made before the requested documents are first sent to the

Custodian. A special annual fee shall apply for the records

maintained in original physical form. I hereby acknowledge

and agree to the SMS Notifications Disclosure which follows

this Agreement.

17. Governing Law and Arbitration: This Agreement and all

amendments hereto shall be governed by and construed in

accordance with the laws of the state of Arizona, applicable to

contracts made and to be performed therein. The parties

agree that, upon the request of any party hereto, whether

made before or after the institution of any legal proceeding, all

claims and disputes of every type and matter which may arise

between the Account Owner and the Custodian shall be

submitted to binding arbitration before a panel of arbitrators

(as described below), of and pursuant to the rules of the

American Arbitration Association (“AAA”); that such

arbitration hearings and proceedings shall take place only in

Arizona or another site selected by the Administrator in its sole

discretion; that this arbitration provision and the arbitration

shall be administered by the AAA pursuant to and construed

and enforced under the Federal Arbitration Act (title 9 of the

United States Code) (“FAA”); however, if the FAA is

inapplicable for any reason, such arbitration shall be

conducted pursuant to Arizona law; that there shall be no class

action, class or consolidated arbitration; that the prevailing

party in any claim or dispute of any type between the Account

Owner and the Custodian, or as the case may be, shall recover

reasonable attorneys’ fees, costs and expenses, including

without limitation, arbitration filing fees, arbitrators’ fees, and

other arbitration fees; and that this arbitration agreement

shall govern any disputes involving Account Owner and the

Custodian, as the case may be, notwithstanding any

provisions, including and without limitation venue or

arbitration provisions, contained in any agreement signed by

Custodian in its custodial capacity. Any arbitration proceeding

shall be conducted by a panel of three neutral arbitrators

selected by the parties unless the parties agree otherwise. If

arbitration is requested as described above, the parties

expressly waive any right to institute or conduct litigation or

arbitration before any other body or tribunal. The parties

further agree that if a party is required to enforce this

arbitration agreement against the other party and/or to

compel the other party to arbitration pursuant to this

agreement, the prevailing party shall recover from the other

party reasonable attorneys’ fees, costs and expenses so

incurred. Arbitration shall be final and binding upon the

parties.

ARTICLE IX

SELF-DIRECTED IRA PROVISIONS

1. Investment of Contributions: As provided in Article VIII,

Section 11, at the direction of the Account Owner, the

Custodian shall invest all contributions to the Custodial

Account and earnings thereon in investments, provided that

such investments that are considered administratively feasible

by the Custodian. The Custodian shall have no duty other than

to follow the written investment directions of the Account

Owner, shall be under no duty to question said instructions

and shall not be liable for any investment losses sustained by

the Account Owner under any circumstances.

2. Indemnification: The Custodian shall have no duty other

than to follow the written investment directions of the

Account Owner, and shall be under no duty to question said

instructions and shall not be liable for any investment losses

sustained by the Account Owner under any circumstances.

Account Owner agrees to indemnify Custodian for any losses,

costs, or fees (including reasonable attorney’s fees) that are

incurred by Custodian as a result of the foregoing provision.

The responsible duties of the Custodian are to report tax

information for the IRA to the IRA and to execute orders made

by the Account owner.

3. Registration: All assets of the Custodial Account shall be

registered in the name of the Custodian; “Directed Trust

Company FBO (Account Owner Name) (Account Type).

4. No Investment Advice: I acknowledge that investment

decisions are the sole responsibility of the Account Owner and

that the Custodian has no duty to review, or to make any

recommendations in connection with the acquisition,

retention, or disposition of any investments in the Account

Owner’s Account. The Custodian does not recommend or offer

investments and that the Account can only be invested upon

the sole authorization and determination of the Account

Owner. I understand that I should seek professional assistance

from properly licensed financial, legal, and tax professionals

and that the Custodian does not offer and should not be relied

on for investment, financial, legal, or tax advice. The Custodian

does not provide investment advice and does not assume any

responsibility for rendering advice with respect to the

investment and reinvestment of Custodial Account and shall

not be liable for any loss which results from Account Owner's

exercise of control over his or her Custodial Account under any

circumstances.

5. Prohibited Transactions: Account Owner acknowledges and

agrees to abide by the provisions of § 4975 of the Internal

Revenue Code and the related Treasury regulations pertaining

to "Prohibited Transactions," and acknowledges that adverse

tax consequences to the Account Owner would result from any

investment or other use of the Custodial Account in a way that

constitutes such a Prohibited Transaction. Account Owner

assumes full responsibility for and agrees to hold the

Custodian harmless for Prohibited Transactions entered into,

either knowingly or without knowledge, at the direction of the

Account Owner. Without limiting the generality of the

foregoing, and notwithstanding anything contained in this

Agreement to the contrary, the Account Owner shall not direct

the Custodian to lend directly or indirectly any part of the

corpus or income of the Custodial Account to; pay any

compensation for personal services rendered to the Custodial

Account to; make any part of its services available on a

preferential basis to; acquire for the Custodial Account any

property, other than cash, from; or sell any property to, any

Account Owner, any member of an Account Owner's family, or

a corporation controlled by any Account Owner through the

ownership, directly or indirectly, of 50 percent or more of the

total combined voting power of all classes of stock entitled to

vote, or of 50 percent or more of the total value of shares of

all classes of stock of such corporation.

6. Unrelated Business Income Tax: If the Account Owner

directs investment of the Custodial Account in any investment

which results in unrelated business taxable income, it shall be

the responsibility of the Account Owner to so advise the

Custodian and to provide the Custodian with tax returns to file

any required returns or reports for the Custodial Account. It

shall be the responsibility of the Account Owner to produce

such returns and provide to the Custodian the information

necessary to file such returns. The Custodian is authorized to

file such returns and reports, and to apply assets of the

Custodial Account to the payment of any taxes that are owed

as a result of such unrelated business taxable income.

7. Disclosures and Voting: The Custodian may deliver, or cause

to be executed and delivered, to Account Owner all notices,

prospectuses, financial statements, proxies and proxy

soliciting materials relating to assets credited to the Custodial

Account. The Custodian shall not vote any shares of stock or

take any other action, pursuant to such documents, with

respect to such assets except upon receipt by the Custodian of

adequate written instructions from Account Owner.

ARTICLE X

SEVERABILITY

If any provision of this Custodial Agreement is found to be

illegal, invalid, void or unenforceable such provision shall be

severed, and such illegality or invalidity shall not affect the

remaining provisions which shall remain in full force and

effect.

Acknowledgment

I declare that I have examined this Custodial Account Agreement, including accompanying information, and to the best of my

knowledge and belief, it is true, correct, and complete. I acknowledge this Custodian Account Agreement and agree to abide by their

terms as currently in effect or as they may be amended from time to time by the IRS or Custodian.

Ø________________________________________________________________ ____________________

Account Owner Signature Date (required)

INVESTMENTS: NOT FDIC INSURED

NO GUARANTEE

MAY LOSE VALUE

Secure File Upload Email Forms to: Send Mail to: Phone: (602) 899-9396

www.directedira.com/secureupload Crypto@directedira.com 3033 N. Central Ave. Ste. 400 Fax: (602) 899-9641

Phoenix, AZ 85012

Directed IRA is a tradename of Directed Trust Company, an Arizona Corporation

SMS Notifications Disclosure

1. SMS Definition

As used in this Disclosure, "SMS Notifications" means any SMS

(text message) communication from us to you pertaining to

your Account, including, but not limited to, account or

payment information, promotions, due date reminders,

delinquent accounts, coupons and other marketing material.

2. How to UNSUBSCRIBE

You may withdraw your consent to receive SMS Notifications

by texting STOP to the message you receive. You may als

withdraw your consent by calling us at 602

-899-9396. At our

option, we may treat your provision of an invalid mobile phone

number, or the subsequent malfunction of a previously valid

mobile phone number, as a withdrawal of your consent to

receive SMS Notifications. Any withdrawal of your consent to

use SMS Notifications will be effective only after we have

reasonable amount of time to process your req

uest.

3. For HELP on Services

To request additional information, text HELP to the message

you receive or contact us by telephone at 602-899-9396.

4. How to Update Your Records

It is your responsibility to provide us with a true, accurate and

complete mobile number and to maintain and update

promptly any changes in this information. You can update your

mobile number by calling us at 602-899-9396 or

by email; crypto@directedira.com.

5. Hardware and Software Requirements

To receive SMS Notifications you must have: a SMS-capable

mobile phone; an active mobile phone account with a

communication service provider that offers SMS services;

and

sufficient storage capacity on your mobile phone

6. Communications in Writing

All SMS Notifications in electronic format shall be considered

“in writing” to the extent allowed by law.

7. Charges

There are no charges for SMS Notifications by Directed IRA or

Directed Trust Company, but you are responsible for any

and

all charg

es, including, but not limited to, fees associated with

text messaging, imposed by your communications service

ovider. Consult your mobile service carrier's pricing plan to

determine the charges for sending and receiving te

messages. These charges will appear on your phone bill.

8. Ot

her Important Terms

Additionally, you agree that we may send any SMS

Notifications through your communication service provider in

order to deliver them to you. You agree to provide a vali

mobile phone number for these services. You further agree to

demnify, defend and hold us harmless from and against any

and all claims, losses, liability, cost and expenses (including

reasonable attorneys' fees) arising from your provision of a

bile phone number that is not your own or your violation of

applicable federal, state or local law, regulation or ordinance

Your obligation under this paragraph shall survive termination

of the Agreement. SMS Notifications are provided for your

conve

nience only. We will not be liable for losses or damages

arising from any delay in delivery or disclosure of account

information to third parties by your communication service

provider. We may modify or terminate our text messagi

services from time to time, for any reason, and without notice,

cluding the right to terminate text messaging with or without

notice, without liability to you, any other user or a third party.

We reserve the right to modify these Terms of Use from time

to time without notice. Please review these Terms of Use from

time to time so that you are timely notified of any changes.

INVESTMENTS: NOT FDIC INSURED

NO GUARANTEE

MAY LOSE VALUE

Secure File Upload Email Forms to: Send Mail to: Phone: (602) 899-9396

www.directedira.com/secureupload Crypto@directedira.com 3033 N. Central Ave. Ste. 400 Fax: (602) 899-9641

Phoenix, AZ 85012

Directed IRA is a tradename of Directed Trust Company, an Arizona Corporation

T: 602.899.9396

www.directedira.com

Disclosure Statement – Crypto Roth IRA

This Crypto Roth IRA Disclosure Statement is a summary of the requirements for Directed Trust Company, an Arizona

Corporation, tradename Directed IRA, pursuant to Internal Revenue Service (“IRS”) Regulations which require that the

information contained herein be given to individuals for whom an IRA is established. By executing the Roth IRA New

Account Application, you acknowledge receipt of this Disclosure Statement. The Account Owner has executed the

Roth IRA Account Custodial Agreement.

1. Revocation of Account

The Account Owner may revoke the IRA at any time within

seven (7) days after he or she has executed the IRA Application.

Upon revocation, the Custodian will return to the Account

Owner the amount contributed to the IRA without penalty,

service charge or administrative expense. Contributions will be

returned plus establishment fees without adjustment for such

items as sale commissions or administrative expenses. To

revoke the IRA, the Account Owner must personally deliver or

mail a written notice of revocation to the Custodian

postmarked within seven (7) days of executing the IRA

Application. Mail the notice by First Class Mail to the

Custodian:

Directed Trust Company

Attn: Revocation

3033 North Central Ave, Suite 435,

Phoenix, AZ 85012

2. Statutory Requirement

An IRA must satisfy certain requirements of the Internal

Revenue Code. The Roth IRA Custodial Account Agreement

incorporates those requirements. In brief, the Internal

Revenue Code requires that the IRA be governed by a written

instrument; the Custodian, except in the case of a rollover

contribution, will accept only cash contributions; with certain

limited exceptions, only a bank or trust company may act as

Trustee/Custodian of the IRA; no investment be made in life

insurance contracts; no investment be made in collectibles

(within the meaning of Internal Revenue Code Section 408(m),

except as permitted by Internal Revenue Code Section 408(m)

(3)); the Account Owner’s interest in the IRA be nonforfeitable

at all times; with certain exceptions, the Account Owner’s IRA

not be commingled with other property; and distribution of

the Account Owner’s interest in the IRA be made under specific

guidelines.

3. IRA Contributions

You can make annual contributions to an IRA up to the annual

limit, or 100% for your compensation or earned income,

whichever is less. The annual contribution limit is $6,000 for

2020.

If you and your spouse both work and have compensation that

is includable in your gross income, each of you can annually

contribute to a separate IRA up to the lesser of the annual limit

or 100% for compensation or earned income. If each of you

has at least the annual limit in compensation or earned

income, each of you may make the maximum contribution to

your IRA, a total of up to twice the annual limit on IRA

contributions for the couple (in other words, $12,000 for 2

IRAs). Contributions to a spousal IRA need not be equally

divided between spouses, but no contribution is allowed for

annual contributions on behalf of either spouse that exceed

the annual limit.

If you are age 50 or older you may make special catch-up

contributions to your IRA for that year. From 2018 on, the

maximum catch-up contribution is an additional $1,000 per

year, for a total annual catch-up contribution of $7,000. If you

are over 50 by the end of a year, your catch up contribution is

added to your annual contribution limit for that year.

Contributions to your IRA for a tax year must be made on or

before the due date (not including extensions) for your Federal

income tax return for that tax year (April 15 for most

individuals).

4. Excess Contributions

If you contribute more than your allowable amount in any one

year, you can take care of the excess amount in one of two

ways:

(1) You can apply the excess amount to contributions for a later

year. You can eliminate the excess by contributing less than

the maximum amount allowed to your IRA in a later year. If

you apply the amount of the excess contribution to a later

year, you will be required to pay a 6% penalty tax on the

amount of the excess contribution for the year in which the

excess contribution was made. If you decide to apply the

excess contribution over several years, you will pay the 6%

penalty tax on the amount of the excess contribution that

remains after each year.

(2) You can remove the excess amount. If you remove the

excess amount, the timing of the removal and the amount of

the excess contribution determine how you are taxed. You can

avoid the 6% penalty tax if you remove the excess plus any

other income earned on the excess amount before the due

date for filing the tax return for the year. You will have to pay

a 10% penalty tax on any gains or earnings earned on the

excess removed, unless you are older than age 59 ½ or are

permanently disabled. If you decide to remove the excess

contribution, any interest or other income earned on the

T: 602.899.9396

www.directedira.com

excess will be taxable to you for the year in which the excess

contribution was made. If you remove the excess after the due

date for filing your taxes for that taxable year, you will have to

pay a 6% penalty tax on the entire excess amount. Any

earnings on the excess amount will remain in the IRA.

5. IRA Distributions

You can take money out of your IRA at any time. However, if

you withdraw any of the funds in your IRA before age 59 ½, the

amount includible in your gross income is subject to an IRS 10%

non-deductible premature distribution tax unless the

distribution meets an IRS exception. This 10% premature

distribution tax does not apply to the portion of your IRA

distribution that is not includible in your gross income (for

example, amounts treated as a return of non-deductible

contributions made to your IRA). The premature distribution

penalty tax will be waived for participants under age 59 ½ for

certain medical or educational expenses, and first home

purchases. You should consult with your tax advisor regarding

these specific exemptions from penalty.

Qualified Reservist Distributions

If you are an eligible qualified reservist who has taken penalty-

free qualified reservist distributions from your IRA or

retirement plan, you may recontribute those amounts to an

IRA generally within a two-year period from the date of your

return.

Qualified Charitable Distributions

If you are age 70 ½ or older, you may be eligible to take tax-

free IRA distributions of up to $100,000 per year and have

these distributions paid directly to certain charitable

organizations. Special tax rules may apply. For further detailed

information you may obtain IRS Publication 590-B,

Distributions from Individual Retirement Arrangements (IRAs),

from the IRS or refer to the IRS website at www.irs.gov.

Disaster Related Relief

If you qualify (for example, you sustained an economic loss due

to, or are otherwise considered affected by, certain disasters

designated by Congress), you may be eligible for favorable tax

treatment on distributions, rollovers, and other transactions

involving your IRA. Qualified disaster relief may include

penalty-tax free early distributions made during specified time

frames for each disaster, the ability to include distributions in

your gross income ratably over multiple years, the ability to roll

over distributions to an eligible retirement plan without regard

to the 60-day rollover rule, and more. For additional

information on specific disasters, including a complete listing

of disaster related IRA transactions, you may wish to obtain IRS

Publication 590-B Distributions from Individual Retirement

Arrangements (IRAs), from the IRS or refer to the IRS website

at www.irs.gov.

Coronavirus-Related Distributions (CRDs)

If you qualify, you may withdraw up to $100,000 in aggregate

from your IRAs and eligible retirement plans as a CRD, without

paying the 10 percent early distribution penalty tax. You are a

qualified individual if you (or your spouse or dependent) is

diagnosed with the COVID-19 disease or the SARS-CoV-2 virus

in an approved test; or if you have experienced adverse

financial consequences as a result of being quarantined, being

furloughed or laid off or having work hours reduced due to

such virus or disease, being unable to work due to lack of child

care due to such virus or disease, closing or reduced hours of

a business owned or operated by you due to such virus or

disease, or other factors as determined by the IRS. A CRD must

be made on or after January 1, 2020, and before December 31,

2020.

CRDs will be taxed ratably over a three-year period, unless you

elect otherwise, and may be repaid over three years beginning

with the day following the day a CRD is made. Repayments may

be made to an eligible retirement plan or IRA.

An eligible retirement plan is defined as a qualified retirement

plan, 403(a) annuity, 403(b) tax-sheltered annuity, 457(b)

eligible governmental deferred compensation plan, or an IRA.

6. Rollover IRA Rules A rollover is the distribution of cash or

other assets from your retirement plan or IRA to you, which

you subsequently roll over to another retirement plan or IRA.

The amount you roll over maintains its tax-deferred status

until it is distributed to you. You may take a distribution from

all or part of the assets from an IRA and move them to another

IRA. Rollover elections are irrevocable. The Custodian shall not

be responsible for determining whether you made a proper

rollover contribution, but the Custodian may request a

certification that the funds represent a qualified rollover to

ensure the accuracy of the Custodian’s records.

(1) Rollover from a Roth IRA to another Roth IRA

If you have a Roth IRA, you can withdraw all or part of the

amount in that account and rollover all or part of the amount

withdrawn to another Roth IRA. The amount rolled over will

not be subject to federal income tax (or the 10% premature

withdrawal penalty) if you complete the rollover within 60

days after the withdrawal. Generally, IRA assets may be rolled

over only once a year.

(2) Rollovers from Employer –Sponsored Plans

If you receive a lump-sum distribution, qualifying partial

distribution or termination distributions from a qualified

retirement plan, you may roll over all or part of the amount

received to an IRA. Generally, rollovers to an IRA must be made

within 60 days of receipt of the distribution. Rollovers from

employer-sponsored plans may be made by rolling the same

property into the IRA, or liquidating the property and rolling

over the proceeds. Due to the complex nature of the legal

definitions of lump-sum distributions, qualifying partial

distribution or termination distribution, any individual wishing

to take advantage of the rollover rules should seek advice from

his tax advisor as to how these rules work.

(3) Conduit IRA (Rollover)

A conduit IRA is an IRA which contains only qualified total

distributions from qualified plans, annuities, and 403(b) plans.

The IRA is then used as a “holding account” until you

subsequently roll that IRA back into another qualified plan,

annuity or 403(b) plan. In order to take advantage of this

conduit treatment, you must establish a separate IRA plan into

which only the qualified total distribution will be rolled over.

When you decide to roll the conduit IRA back into a qualified

or 403(b) plan, the entire balance in the IRA plan must be

rolled. Any amounts not rolled back into a qualified plan will

be taxed at ordinary income tax rates. Surviving spouses are

eligible to utilize the conduit IRA.

(4) Rollovers of Settlement Payments from Bankrupt Airlines

If you are a qualified airline employee who has received a

qualified airline settlement payment from a commercial airline

carrier under the approval of an order of a federal bankruptcy

court, you are allowed to roll over up to 90 percent of the

proceeds into your Traditional IRA within 180 days after

receipt of such amount, or by a later date if extended by

federal law. If you make such a rollover contribution, you may

exclude the amount rolled over from your gross income in the

taxable year in which the airline settlement payment was paid

to you. For further detailed information and effective dates

you may obtain IRS Publication 590-A, Contributions to

Individual Retirement Arrangements (IRAs), from the IRS or

refer to the IRS website at www.irs.gov.

(5) Rollovers of Exxon Valdez Settlement Payments.

If you receive a qualified settlement payment from Exxon

Valdez litigation, you may roll over the amount of the

settlement, up to $100,000, reduced by the amount of any

qualified Exxon Valdez settlement income previously

contributed to a Traditional or Roth IRA or eligible retirement

plan in prior taxable years. You will have until your tax return

due date (not including extensions) for the year in which the

qualified settlement income is received to make the rollover

contribution. To obtain more information on this type of

rollover, you may wish to visit the IRS website at www.irs.gov.

(6) Rollover of IRS Levy

If you receive a refund of eligible retirement plan assets that

had been wrongfully levied, you may roll over the amount

returned up until your tax return due date (not including

extensions) for the year in which the money was returned.

(7) Repayment of Qualified Birth or Adoption Distribution

If you have taken a qualified birth or adoption distribution, you

may generally repay all or a portion of the aggregate amount

of such distribution to an IRA, as permitted by the IRS. For

further detailed information and effective dates you may

obtain IRS Publication 590-A, Contributions to Individual

Retirement Arrangements (IRAs), from the IRS or refer to the

IRS website at www.irs.gov.

7. Prohibited Transactions

If you or your beneficiary engage in a prohibited transaction

with the account, as described in IRC Section 4975, the account

(or the portion of the account engaged in the prohibited

transaction) will lose its exemption from tax and then you must

include the fair market value of the amount involved in the

prohibited transaction in your gross income for the year during

which the prohibited transaction occurred in addition to any

regular income tax that may be payable. It is your

responsibility to determine if a transaction constitutes a

prohibited transaction. The Custodian is not responsible for

determining if a transaction constitutes a prohibited

transaction. The Custodian reserves the right to request

certification from you that the direction provided by you does

not create a prohibited transaction. If such certification is not

forthcoming, the Custodian reserves the right to take

whatever action it deems within its discretion to be

appropriate, including but not limited to resigning from the

account and/or distributing the assets. Not requesting such a

certification regarding a transaction is not a determination

that a prohibited transaction does not exist.

8. Beneficiaries

You can name one or more beneficiaries to whom the balance

of your IRA will be paid when you die. To do so, fill out the

designation of beneficiary form provided by the Custodian.

Your designation of beneficiaries will not be effective until

received and accepted by the Custodian.

You should review your designation periodically, especially if

there is a change in your family status such as marriage,

divorce, death of a family member or birth or adoption of

children. You may change your beneficiary at any time by filling

out a new form and sending it to us. You can use a new

designation to revoke your prior designation in whole or in

part.

If the IRA continues after your death, your beneficiary has the

same right to name beneficiaries as you had before your death.

If you do not name beneficiaries, or if all your beneficiaries die

before you or disclaim, the Custodian will pay your IRA to your

spouse first, if he or she survives you. If you have no spouse

who survives you, then the money will go to your children who

survive you in equal shares. If you have no children who survive

you, the assets in your IRA will be paid to your estate.

Beneficiary Distributions

Upon your death, your beneficiaries are required to take

distributions according to IRC Sec. 401(a)(9) and Treasury

Regulation 1.408-8. These requirements are described below.

1. Death of IRA Owner Before January 1, 2020

Your designated beneficiary is determined based on the

beneficiaries designated as of the date of your death, who

remain your beneficiaries as of September 30 of the year

following the year of your death.

If your spouse is your sole designated beneficiary, he or she

must elect either option (a) or (b) by the earlier of December

31 of the year containing the fifth anniversary of your death,

or December 31 of the year life expectancy payments would

be required to begin. Your designated beneficiaries, other than

a spouse who is the sole designated beneficiary, must elect

either option (a) or (b) by December 31 of the year following

the year of your death. If no election is made, distribution will

be calculated in accordance with option (b). In the case of

distributions under option (b), distributions must commence

by December 31 of the year following the year of your death.

Generally if your spouse is the designated beneficiary,

distributions need not commence until December 31 of the

year you would have attained age 72 (70 ½ if you would have

attained age 70 ½ before 2020), if later. If a beneficiary other

than a person or qualified trust as defined in the Treasury

Regulations is named, you will be treated as having no

designated beneficiary of your IRA for purposes of determining

the distribution period. If there is no designated beneficiary of

your IRA, the entire IRA must be distributed by December 31

of the year containing the fifth anniversary of your death.

2. Death of IRA Owner On or After January 1, 2020

The entire amount remaining in your account will generally be

distributed by December 31 of the year containing the tenth

anniversary of your death unless you have an eligible

designated beneficiary of you have no designated beneficiary

for purposes of determining a distribution period.

If your beneficiary is an eligible designated beneficiary, the

entire amount remaining in your account may be distributed

(in accordance with the Treasury Regulations) over the

remining life expectancy of your eligible designated

beneficiary (or over a period not extending beyond the life

expectancy of such beneficiary).

An eligible designated beneficiary is any designated

beneficiary who is;

• Your surviving spouse,

• Your child who has not reached the age of majority,

• Disabled (A physician must determine that your

impairment can be expected to result in death or to be

of long, continued, and indefinite duration.),

• An individual who is not more than 10 years younger

than you, or

• Chronically ill (A chronically ill individual is someone

who (1) is unable to perform (without substantial

assistance from another individual) at least two

activities of daily living for an indefinite period due to a

loss of functional capacity, (2) has a level of disability

similar to the level of disability described above

requiring assistance with daily living based on loss of

functional capacity, or (3) requires substantial

supervision to protect the individual from threats to

health and safety due to sever cognitive impairment.)

Note that certain trust beneficiaries (e.g., certain trusts for

disabled and chronically ill individuals) may take distribution of

the entire amount remining in your account over the

remaining life expectancy of the trust beneficiary.

Generally, life expectancy distributions to an eligible

designated beneficiary must commence by December 31 of

the year following the year of your death. However, if your

spouse is the eligible designated beneficiary, distributions

need not commence until December 31 of the year you would

have attained age 72, if later. If your eligible designated

beneficiary is your minor child, life expectancy payments must

begin December 31 of the year following the year of your

death and continue until the child reaches the age of majority.

Once the age of majority is reached, the beneficiary will have

10 years to deplete the account.

If a beneficiary other than a person (e.g., your estate, a charity,

or a certain type of trust) is named, you will be treated as

having no designated beneficiary of your IRA for purposes of

determining the distribution period.

A spouse who is the sole designated beneficiary of your entire

IRA will be deemed to elect to treat your IRA as his or her own

by either (1) making contributions to your IRA or (2) failing to

timely remove a required minimum distribution from your IRA.

Regardless of whether or not the spouse is the sole designated

beneficiary of your IRA, a spouse beneficiary may roll over his

or her share of assets to his or her own IRA.

If we choose, for any reason (e.g., due to limitations of our

charter or bylaws), we may require that a beneficiary of a

deceased IRA owner take total distribution of all IRA asses by

December 31 of the year following the year of death.

9. Self-Direction Requirements

Under the Directed Trust Company Roth IRA Account

Agreement, you are required to direct the Custodian with

respect to the investment of funds in your account. In the

absence of direction from you or your authorized agent, the

Custodian will not make or dispose of any investments or

distribute any funds held in the account, except Custodian may

liquidate assets, chose in the Custodian’s sole discretion, to

pay fees and expenses, including the Custodian’s fees and

expenses. The Custodian has no power or duty to question or

investigate any investment agent, as to a specific investment

or the IRA’s overall portfolio, to review any investments held

in the account or to make any suggestions to you with respect

to the investment, retention, or disposition of any asset in the

account. The Custodian will not be liable for any loss of any

kind which may result by reason of any action taken by it in

accordance with direction from your or your designated agent,

or by reason of any failure to act because of the absence of any

directions. The Custodian may resign rather than execute an

investment direction if it determines in its discretion that the

investment would not be administratively feasible.

The assets in your IRA will be invested only in accordance with

directions received from you or your designated Investment

Agent. Directed Trust Company offers no investment

management, recommendations, or investment advice as to

which investments may be best for your IRA. As Custodian,

Directed Trust Company accepts custody of a wide range of

different types of assets. The fact that Directed Trust Company

accepts custody of an asset does not constitute an

endorsement of that asset or the entity or principals

which/who sell or manage such assets. You alone are

responsible to do the appropriate investigation of the

investment, entity and principals involved before you invest.

Likewise, you alone are responsible for continuing oversight

for all your investments. Growth in value of the retirement

account is neither guaranteed nor projected, and depends

entirely on the success of your investment strategy. The profits

and/or losses of each individual retirement account are

allocated to that account. Your fees are for custodial and

administrative services.

10. Approved Form

The Directed Trust Company Roth IRA Account is treated as

approved, as to the form, by the Internal Revenue Service since

it utilizes precise language of Form 5305-A, currently provided

by the Internal Revenue Service, plus additional language

permitted by such form. The Internal Revenue Service

approval is a determination only as to the form of the account,

and does not represent a determination of the merits of the

account.

The provisions of the Roth IRA Custodial Agreement and this

Disclosure Statement shall be construed and interpreted

under the laws of the State of Arizona.

11. No Tax Advice

This Disclosure Statement together with the Custodial Account

Agreement should answer most questions concerning the IRA.

However, the fact that IRA state tax laws vary should be noted

by you. If you have additional questions regarding IRAs, you

should consult your tax advisor or attorney. Also, you may

obtain additional information regarding IRAs from any District

Office of the IRS. See in particular IRS Publication 590-A and

590-B (Individual Retirement Arrangements). Directed Trust

Company does not render tax or legal advice.

12. Uninvested Cash

Directed Trust Company will deposit all undirected and

uninvested cash from any source, including but not limited to

contributions, transfers, proceeds from asset sales and income

and distributions from assets held in the custodial account.

Uninvested Cash shall be deposited with banks and will be

insured by the FDIC up to the federal deposit insurance limits

(currently $250,000 per account holder) and any excess

amount will not be insured by the FDIC.

13. Fee Disclosure, Referral Fees, Fund Custodian

In connection with the IRA, you agree to pay the fees set forth

on the accompanying Fee Schedule. The services and fees on

the Fee Schedule can be changed or additional fees added

from time to time without notice to you.

The Custodian may pay a referral fee, one time or recurring, to

brokers, financial institutions, investment sponsors, and other

entities or individuals, which/who referred you/your Account

to the Custodian.

14. Privacy Disclosure

The mission of the Custodian is to meet the desires of our

customers. As a financial services company entrusted with

sensitive information, the Custodian respects the privacy of

customers and is committed to treating customer information

responsibly. The applicable Customer Information Privacy

Notice serve as standards for all employees for the collection,

use, retention, and security of individual customer

information.

15. Information the Custodian Collects About You

The Custodian collects nonpublic information about you from

the following sources:

• Information the Custodian receives from you on

applications and other forms,

• Information about your transactions with the

Custodian, our affiliates, or others.

16. No Disclosures Outside of Exceptions The Custodian does

not reveal specific information about your IRA or other

personally identifiable data to outside parties for their

independent use unless: 1) the information is provided to help

complete a transaction initiated by you; 2) the information is

provided to a reputable credit bureau or similar information

reporting agency; 3) the information goes to, agents, vendors,

and service suppliers in connection with the services they

supply to the IRA; 4) you request or authorize disclosure; and

5) the disclosure otherwise is lawfully permitted or required.

The Custodian does not provide account or personal

information to outside companies for the purpose of

independent telemarketing or direct mail marketing of any

non-financial products or services of those companies.

17. Confidentiality and Security

The Custodian restricts access to nonpublic personal

information about you and the Custodial Account to those

employees, vendors and agents who need to know that

information to provide products or services to the IRA.

Custodian maintains physical, electronic, and procedural

safeguards that comply with federal standards to guard your

nonpublic personal information.

18. Important Information about Procedures for Opening a

New Account

To help the government fight the funding of terrorism and

money laundering activities, Federal law requires all financial

institutions to obtain, verify, and record information that

identifies each person who opens an account.

What this means for you: When you open an Account, you will

be asked for your name, address, date of birth, and other

information that will allow the Custodian to identify you.

Acknowledgment

By signing the Roth IRA New Application document, you acknowledge the opening of the account and agree to be bound by the terms

of the Roth IRA Custodial Account Agreement including this Disclosure Statement. You agree to read and abide by this Roth IRA

Custodial Account Agreement, including this Disclosure Statement, and the Privacy Notice included herein. Although not a part of the

Application process, you authorize the Custodian to make inquiries from any consumer reporting agency or other personal information

agency or service, including a check protection service, in connection with this Account, if deemed necessary at a future time.

Ø________________________________________________________________ ____________________

Account Owner Signature Date (required)

INVESTMENTS: NOT FDIC INSURED

NO GUARANTEE

MAY LOSE VALUE

Secure File Upload Email Forms to: Send Mail to: Phone: (602) 899-9396

www.directedira.com/secureupload Crypto@directedira.com 3033 N. Central Ave. Ste. 400 Fax: (602) 899-9641

Phoenix, AZ 85012

Directed IRA is a tradename of Directed Trust Company, an Arizona Corporation

Privacy Notice – What We Do with Your Information

Purpose of this Notice

Financial Companies choose how they share your personal information. Federal law gives consumers the right to limit

some, but not all, sharing. Federal Law also requires us to tell you how we collect, share, and protect your personal

information. Please read this notice carefully to understand what we do.

What do we Collect?

The types of personal information we collect and share depend on the product or service you have with us. This

information can include:

• Social Security number and account balances

• Account transactions and payment history

• Assets and investment experience

When you are no longer our customer, we continue to share your information as described in this notice.

How do we Share Your Information?

All financial companies need to share customers’ personal information to run their everyday business. In the section

below, we list the reasons financial companies can share their customers’ personal information; the reasons Directed

Trust Company chooses to share; and whether you can limit this sharing.

Reasons we can share your personal information

Do we share this?

Can you limit this

sharing?

For our everyday business purposes - such as to process your

transactions, maintain your account(s), respond to court

orders and legal investigations, or report to credit bureaus

Yes

For our marketing purposes - to offer our products and

services to you

Yes

For joint marketing with other financial companies

We Don’t Share

For our affiliates' everyday business purposes – information

about your transactions and experiences

Yes

For our affiliates' everyday business purposes – information

about your creditworthiness

We Don’t Share

For our affiliates to market to you

Yes

¨ Opt out- Do not

share my information

For non-affiliates to market to you

We Don’t Share

T: 602.899.9396

www.directedira.com

INVESTMENTS: NOT FDIC INSURED

NO GUARANTEE

MAY LOSE VALUE

Secure File Upload Email Forms to: Send Mail to: Phone: (602) 899-9396

www.directedira.com/secureupload Crypto@directedira.com 3033 N. Central Ave. Ste. 400 Fax: (602) 899-9641

Phoenix, AZ 85012

Directed IRA is a tradename of Directed Trust Company, an Arizona Corporation

Privacy Notice – Continued

How does Directed Trust Company protect

my personal information?

To protect your personal information from unauthorized access and

use, we use security measures that comply with federal law. These

measures include computer safeguards and secured files and

buildings.

How does Directed Trust Company collect my

personal information?

We collect your personal information, for example, when you

• Open an account or deposit money

• Provide account information or give us your contact

information

• Direct us to buy or sell securities

• Use your credit or debit card

Why can't I limit all sharing?

Federal law gives you the right to limit only

• Sharing for affiliates' everyday business purposes —

information about your creditworthiness

• Affiliates from using your information to market to you

• Sharing for non-affiliates to market to you

State laws and individual companies may give you additional rights to

limit sharing.

What happens when I limit sharing for an

account I hold jointly with someone else?

Your choice will apply to everyone on your account, unless you tell us

otherwise.

Questions?

• Call (602) 899-9396 or visit our website www.directedira.com

Want to limit our Sharing?

• Contact us – Speak to one of our representatives today by calling (602) 899-9396

Definitions

Non-affiliates

Companies not related by common ownership or control. They can be financial and

nonfinancial companies.

• Neither Directed Trust Company nor its affiliates, (if applicable) share your information

with non-affiliates for marketing purposes.

Joint Marketing

A formal agreement between nonaffiliated financial companies that together market financial

products or services to you.

• Directed Trust Company does not participate in joint marketing with non-affiliates.

T: 602.899.9396

www.directedira.com

**No Minimum Cash Balance Requirement, Credit Card Must be on File at Directed IRA**

*If this exceeds available funds the maximum available will be sent.

$150

$250

Crypto IRA by Directed IRA - Account Agreement/Authorization & Fees

INVESTMENT AUTHORIZATION

IMPORTANT INFORMATION

Optional Expedited Processing Fees to Fund Gemini Crypto Trading Account

Annual Account Fee $295

Next Day Service (must be received by 4 pm MST to be processed the following business day)

Same-Day Service (must be received prior to 10 am MST to be processed the same day)

T: 602.899.9396

www.directedira.com

This form and fee schedule should only be used as part of an account that is for Crypto Trading and Holding. The Gemini

trading fees and optional offline custody/storage fees (if applicable) will be assessed at your Gemini Trust Company, LLC

(“Gemini”) trading account that is owned by and linked to your Directed Trust Company account. Your annual account fee and

Directed trading fee of 1% will be charged to your credit/debit card on file with Directed. If your card on file declines or is

invalid, Directed is hereby authorized to deduct fees dues from the Gemini crytpo trading account.

ANNUAL ACCOUNT FEE

Your account fees for your Crypto IRA by Directed IRA consists of an Annual account fee of $295 and a 1% trading fee to buy

or sell crypto in your trading account. These fees will be charged to your credit card on file. Storage of cryptocurrency private

keys is included at no cost on the Gemini exchange. Off-line cold storage with Gemini is an annual fee of 1%.

I hereby authorize and instruct Directed Trust Company to establish and fund a cryptocurrency trading account at Gemini Trust

Company, LLC, and to fund it from my Directed Trust Company account in the following amount.

Standard processing times to fund your Crypto trading account at Gemini from your Directed Trust Company account is

3 business days upon receipt and clearing of transferred, rollover, or new contribution funds by Directed Trust Company.

CRYPTO IRA FEE SCHEDULE

Trading is conducted at your linked Gemini Trading account. Directed’s trade transaction fee is 1% per trade and is charged to

your card on file at Directed. Trading accounts are eligible for Gemini’s current ActiveTrader fee schedule which charges

between 25-35 basis points (0.25% to 0.35%) per trade. For example, a $1,000 trade made using continuous trading under

Gemini's current ActiveTrader fee schedule would be $2.50 (min.) or $3.50 (max.). Using mobile or standard trade interfaces

with Gemini will result in higher fees per trade. The Gemini account fee schedules are subject to change by Gemini.

CRYPTO TRADING FEES

Specific Amount $* or

Trading Transaction Fee 1% per trade fee

Gemini Trading Fee 0.25% Min to 0.35% Max

All available cash

Charged at Directed IRA account level. Credit card must be on file.

Charged to card on file at Directed.

Accounts are subject Gemini’s fees. This is the current special fee when using active trader continuous trades with Gemini.

Directed Trust Company does not charge for incoming ACH or Wire transfers

Other Fees

Late Payment Penalty

$35

Account Research

$100/hr

Roth Conversion Fee

$95

Medallion Stamp

$25

Distressed Asset Maint. Fee

$100/yr

Processing for Returned Wire

$35

IRS Form Facilitation/Preparation Fee

$100/yr

Processing for Stop Payment of Check Sent Out

$35

Legal Action Fee

$150/hr

Returned (NSF) Check

$25

Account Termination

$200

Paper Statements

$20/yr

1 Asset subject to dissolution, bankruptcy, receivership, or alternative disposition or status. 2 Relating to production of documents related to subpoena or legal

action. 3 For failure to pay any outstanding invoice by provided deadline. Uninvested Cash shall be deposited by Directed IRA with FDIC insured banks and will

be insured up to the federal deposit insurance limits (currently $250,000, per account holder) and any excess amount will not be insured by the FDIC. Directed

IRA reserves the right to effect changes to this Fee Schedule. Fees will continue to accrue and be payable even if the Account contains no assets from which

Directed IRA can collect amounts owed by the Account Owner. The Account Owner is responsible for reporting any inaccuracy of all assessed account fees

and must report any inaccuracies to Directed IRA’s Client Services within 45 days of the Fee Statement date. If the credit card on file is not valid, Directed IRA

may collect the fee from the dollars (fiat) or crypto assets (at value at time of collection) from the Gemini Crypto trading account.

I hereby agree to the foregoing and authorize Directed Trust Company to establish and fund a crypto trading account with

Gemini Trust Company, LLC. I also understand that I am responsible, and Directed Trust Company and its related entities are

NOT responsible, for determining the suitability, nature, value, risk, safety and merits of the investment that I am making.

Storage of private keys associated with your account’s cryptocurrency is not held or stored by Directed. Private keys are held in

your Gemini account and you agree to hold such keys there subject to fees assessed from your account with Gemini. It is

generally recommended but not required that you store your crypto private keys using cold storage.

The processing fee applies when you send cash from your Directed IRA account to your Gemini trading account. There is no fee

to return cash from your Gemini trading account to your Directed IRA account.

CRYPTO PRIVATE KEYS STORAGE/CUSTODY FEES

ACKNOWLEDGMENT & SIGNATURE

Storage on Gemini Exchange Trading Account Included, no fee

Optional Off-Line Cold Storage with Gemini Fee 1% annual fee (charged monthly)

Administrative Withdrawal Fee (move from custody/cold storage to exchange to trade) $125

Mail Fees

Priority Mail $15

Overnight Mail $35

International Mail $50

PROCESSING FEE

Funding of Gemini Trading Account (for initial funding and additional funding) $50

The investment is not FDIC insured.

The investment is not a deposit or other obligation of, or guaranteed by Directed Trust Company.

The investment is subject to risk, including possible loss of principal invested.

I understand that Directed Trust Company does NOT insure the investments made by my retirement account.

Directed Trust Company and it’s agents have NOT selected nor recommended any investment for me;

I will have full trading access, responsibility, and authority on this account.

I agree to have my fees due to Directed to be charged to my card on file (annual account fee, processing fee, 1% trading

fee, and other fees on the fee schedule). If my card is invalid, expired, or otherwise declines, I understand and agree that

Directed will withdraw such fees from my Gemini trading account in U.S. dollars first or crytpo (US dollar value) for the

amount due.

Directed Trust Company, as custodian of my Directed account that will own the Gemini trading account, will have

access to my Gemini account but does not have authority herein to make investment decisions. You, the account owner

will make the trades and investment decisions with your own log-in to the Gemini trading account.

The account will be owned entirely by my IRA or other account at Directed Trust Company and all funding (new

contributions, transfers, rollovers) to the Gemini trading account must occur from my account at Directed Trust

Company. All account contributions, distributions, rollovers, or transfers must be directed and processed through my

Directed Trust Company IRA or other account. I cannot make contributions or process rollovers or transfers from my

Gemini trading account.

I will not be able to withdraw crypto or fiat currency (U.S. dollars) directly from my Gemini trading account. If I would

like to make a distribution the crypto will need to be sold to U.S. dollars at Gemini and then the U.S. dollars will be

returned to your Directed Trust Company account where you can take a distribution or transfer funds to another

custodian.

_________________________________________________________________ ____________________

Account Owner Signature Date (required)

Directed IRA is a tradename of Directed Trust Company, an Arizona Corporation

INVESTMENTS: NOT FDIC INSURED NO GUARANTEE MAY LOSE VALUE

Secure File Upload

Email Forms to:

www.directedira.com/secureupload Crypto@directedira.com

Phone: (602) 899-9396

(602) 899-9641

Fax:

Send Mail to:

3033 N. Central Ave. Ste. 400

Phoenix, AZ 85012

I further represent, understand, and agree to the following:

My account is self-directed and I, alone, am responsible for the selection, due diligence, management, review, and retention of

all investments in my account. I agree that Directed Trust Company (Tradename, Directed IRA), the Custodian is not a

“fiduciary” for my account, as the term is defined in the Internal Revenue Code, ERISA or any other applicable federal, state or

local laws.

By signing below, I direct and authorize Directed Trust Company, in its passive capacity, to establish and fund a crypto trading

account with Gemini and hereby release, indemnify, and agree to hold harmless and defend Directed Trust Company and its

related entities in the event that this transaction violates any federal or state law or regulation, results in litigation, or otherwise

results in disqualification, penalty, fine, or tax imposed upon me, my account, or Directed Trust Company. I specifically release

and agree to hold Directed Trust Company harmless for any acts of Gemini Trust Company, LLC, including any claims relating

to storage of my cryptocurrency private keys and agree to their services and terms. I agree to store my cryptocurrency private

keys in accordance with Gemini Trust Company, LLC policies and understand that there is risk of loss or compromise of my

cryptocurrency private keys stored with Gemini Trust Company, LLC, and waive claims, responsibility, or liability to Directed

Trust Company. I agree that Directed Trust Company's does not have responsibility to store, recommend, or otherwise advise

me with respect to storage of private keys that are on Gemini Trust Company, LLCs exchange or off-line cold storage.

Fill Online, Printable, Fillable, Blank Crypto Roth IRA by Directed IRA Form

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Fillable Crypto Roth IRA by Directed IRA

Fill Online, Printable, Fillable, Blank Crypto Roth IRA by Directed IRA Form

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