What do you mean "linked".
A custodial IRA is an IRA for a minor child under age 18 who has earned income that qualifies for an IRA contribution and is in the child's name with an adult as custodian to control the account until the child becomes an adult.
Any bank or financial institution can set up a custodial account.
What exactally are you asking?
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
