Actually, it's a terrible article because it refers to "IRS rules" without citing any primary sources.  I'm trying to figure out if this PhD author is the same one whose degree is in 18th Century English Lit and had an interesting career as a musician and campus radical before becoming a Registered Investment Advisor.

https://www.psaudio.com/copper/article/dr-patrick-gleeson-the-interview/

https://exclusive.multibriefs.com/author/patrick-gleeson