If you have lost money in a fraudulent investment or scheme involving a self-directed IRA or a third-party custodian, or have information about one of these scams, you should:. But keep in mind, the two account types have different tax treatment, eligibility requirements, contribution guidelines, and distribution rules. Your Practice. In general, regular IRAs are limited to common securities like stocks, bonds, certificates of deposit, and mutual or exchange-traded funds ETFs. The self-dealing and conflict-of-interest types of prohibited transactions, as outlined in IRC sections c 1 D and c 1 E , are the broadest and most complex categories of prohibited transaction.