Pub. 8 2018-2019 Issue 4

14 O V E R A C E N T U R Y : B U I L D I N G B E T T E R B A N K S - H E L P I N G C O L O R A D A N S R E A L I Z E D R E A M S FEATURE ARTICLE BY CARRIE HORN, ASCENSUS, CISP, CHSP, QPA, TGPC IRA documents are legal documents that commonly contain provisions pertaining to changes in the IRA trustee or custodian. Any time that an IRA trustee or custodian relationship is modified, the IRA trustee supporting the documents must take action. IRA Document Concerns Upon Mergers and Acquisitions O ur organizat ion is in the process of a c qu i r i ng a no t he r f i n a nc i a l o r - ganization. Are we required to noti- f y IRA cl ients who came to us from the acquisit ion that we are the new trustee?