Primary sources
Resources
Everything this site claims traces back to a primary source.
Primary sources
- IRC §530A — the statute (uscode.house.gov)
- IRS Notice 2025-68 (irs.gov)
- Congressional Research Service overview R48910
- SEC investor explainer (investor.gov)
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Eligible funds
The statute requires low-cost index funds tracking primarily U.S. companies, with capped fees. The funds this calculator models:
| Ticker | Fund | Expense ratio | Issuer |
|---|---|---|---|
| SPYM (default) | State Street SPDR Portfolio S&P 500 ETF | 0.03% | ssga.com |
| IVV | iShares Core S&P 500 ETF | 0.03% | ishares.com |
| VTI | Vanguard Total Stock Market ETF | 0.03% | investor.vanguard.com |
| SPTM | SPDR Portfolio S&P 1500 Composite Stock Market ETF | 0.03% | ssga.com |
| ITOT | iShares Core S&P Total U.S. Stock Market ETF | 0.03% | ishares.com |
Expense ratios as of — confirm current figures in each issuer's prospectus before investing.
Sources checked — now what? Open the account
step by step, or model what it could become before you do.