The IRS list contains only non-bank trustees and custodians approved directly by the IRS. It does not include those entities that qualify as banks under the Internal Revenue Code (IRC Title 26 Sec. 408). IRAR Trust meets the Internal Revenue Code requirements under the laws of the State of South Dakota and holds a Charter and Certificate of Authority to operate as a public trust company. As a South Dakota Chartered Trust Company, IRAR Trust must comply with that state’s laws and regulations. IRAR Trust Company Certificate of Authority IRAR Trust Company Certificate of Good Standing