The Internal Revenue Service (IRS) has determined that the GLD is considered a collector's item. Any benefit is taxed at a much higher rate of 28% compared to the normal long-term capital gains rate of 15% or 20%. Examples include SPDR Gold Shares (GLD), iShares Gold Trust (IAU), Aberdeen Standard Gold ETF Trust (SGOL) and iShares Silver Trust (SLV). If you're looking for the best company to rollover your IRA to gold, these are some of the top choices.