I was wondering if someone could help me with this question. Assume a TPA meets the requirements for being an IRA provider. How can a TPA offer IRA products to participants of a Plan it administers and get around having a prohibited transaction? I know there is an PTE for automatic rollovers, but what about for amounts above the automatic rollovers? Is there a particular exemption or way to get around it? Consider a TPA and wants to start offering IRA products to plan participants who may leave the plan and want to rollover their accounts to an IRA. I can't find anything on point. Please help