Source: https://www.ubs.com/us/en/wealth-management/who-we-serve/individuals-and-families/ira-rollover/_jcr_content/mainpar/toplevelgrid_1676368978/col1/linklist_180342600/link.0275037309.file/PS9jb250ZW50L2RhbS9hc3NldHMvd21hL3VzL3NoYXJlZC9kb2N1bWVudHMvZmFxLXVidGkucGRm/faq-ubti.pdf