Propose a classified cash contribution, distribution, excess return, original-receipt rollover or same-wrapper trustee transfer

Fresh dedicated retirement writer, then different retirement approver. Single-owner USD traditional/Roth IRA or HSA cash deposits only. Contribution, distribution, timely return_excess and rollover use the same consumer's ordinary bank account. trustee_transfer instead names a same-owner retirement destination with the identical wrapper/IRA type. Exact current eligibility/rule, owner instruction/policy evidence, account ownership and tax classification are rechecked. Rollovers name the actually executed original distribution, preserve its calendar receipt date, require current complete outside inventory, conserve original gross cash across bank/outside portions, and enforce the 60-day and one-year receipt windows. All IRAs share the IRA count. The bounded HSA flow accepts one complete return; traditional RMD-age sources, split HSA returns, waivers, inherited and external-custody cases refuse. A conversion instead requires a same-owner traditional-to-Roth cash pair, reviewed exact owner instruction/policy and zero-withholding election. Verified DOB and a reviewed effective RMD policy determine age; every supported required year needs current approved source-complete RMD clearance before conversion, even when the first-year deadline is deferred. Pre-2026 required-year history refuses until reconciled. Direct trustee transfers do not count as paid distributions or regular contributions. beneficiary_distribution uses separate death/contract/election/tax evidence: original pre-death traditional cash IRA title, one verified adult 100-percent beneficiary, death before RBD, and full cash settlement by the end of the following year. Current sole beneficiary destination ownership and active reviewed death restriction are required; native ledger locks enforce the entire actual source balance, with optional withholding. death_transfer, death_distribution and inherited_distribution instead move a deceased holder's cash under approved beneficiary classifications (see the classification route): a transfer moves the entire protected balance into same-wrapper separate accounts pro rata and reports nothing, an HSA that ceased at death is distributed with Form 1099-SA codes 4 or 6 and the date-of-death value, and an inherited distribution pays a beneficiary with Form 1099-R code 4. recharacterization moves an executed contribution and its reviewed net income to the owner's IRA of the other type by the reviewed return due date, reporting box 1, zero in box 2a and code N or R, with the receiving IRA's Form 5498 box 4 for the year it received the amount (Notice 2000-30, Example 2). custodian_transfer sends cash directly to a receiving trustee into the source's own plan type (receiving_plan_type; a conversion or another plan type refuses), credits the payments-in-transit liability and registers a payable for the payments remittance, reporting nothing; an inherited account may only move to an inherited title, an owner at the applicable age needs paid RMD clearance, and a final distribution year refuses. rollover may instead repay another custodian's evidenced distribution the owner received (outside_original), reported as a rollover receipt. custodian_transfer_in applies one actual wire or ACH receipt payments parked on transit for this protected account to an approved inbound transfer instruction the delivering custodian accepted: the receipt must come from the confirmed sending institution on the confirmed rail, quote the instruction's match reference, arrive on or after the custodian's distribution date and fit the reviewed maximum with the instruction's other receipts. It carries no eligibility, withholding or contribution attributes, claims the receipt at payments before posting, debits GL 2320 and credits the protected account, and reports nothing on Form 5498 or 5498-SA. Cash a traditional IRA custodian released in an earlier year needs the December 31 balance adjustment of 26 CFR 1.408-8(d), which is not serviced: such a transfer refuses when that year's requirement is already approved, and later requirement reviews for the year refuse while it stands.