Section 1256 Contract Wash Sale Rule

I have a question regarding the wash sale rule for section 1256 contracts trading involving IRA accounts.

 

My understanding is that section 1256 contracts (ex. SPX cash settled options) do not trigger the wash sale rule. My question relates to a situation where section 1256 contracts were traded in both regular brokerage accounts (non-IRA) and IRA accounts. For example, if a loss incurred from trading section 1256 contracts in a regular brokerage account and then within 30 days similar/identical section 1256 contracts were bought & sold in a Roth-IRA account, the wash sale rule does not trigger due to rules associated with section 1256 contracts? Or, the wash sale rule applies to this situation, because the wash sale rule overrides the rules associated with section 1256 contracts?  I browsed this community and tax rules/laws explained on the Internet but could not find a clear answer to this.  

 

Thank you.