They wont be paid if he doesn't sell before 60. This will be completely untaxed. Thats the IRA abuse: its meant to be used tax deferred as a retirement scheme f

They wont be paid if he doesn't sell before 60. This will be completely untaxed. Thats the IRA abuse: its meant to be used tax deferred as a retirement scheme for a certain amount (6k a year) not for billions. But because of its mechanics you would like to put your wildest shots into IRA's (say, option trading) because it has the highest expected value in case it goes up. In the spirit of the program, there would be a cap to how much money will be shielded from capital gains tax.