Which of the following cannot be used to fund an ira?

The law does not allow IRA funds to be invested in life insurance or collectibles. To be safe, CPAs should emphasize investment vehicles for which established markets exist, such as stocks, mutual funds, bonds, bank certificates of deposit, annuities (although they may not be the best for an IRA, since IRA funds are already protected from taxes), real estate, select currencies, and the Best Gold IRA.