Wallace v. New Direction IRA, Inc.

CourtDistrict Court, D. Kansas
DecidedMarch 31, 2025
Docket2:24-cv-02007
StatusUnknown

This text of Wallace v. New Direction IRA, Inc. (Wallace v. New Direction IRA, Inc.) is published on Counsel Stack Legal Research, covering District Court, D. Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Wallace v. New Direction IRA, Inc., (D. Kan. 2025).

Opinion

IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF KANSAS

JOSEPH THERIAULT and WILLIAM WEIGEL, individually and on behalf of all those similarly situated,

Plaintiffs,

v. Case No. 23-2477-JWB

NEW DIRECTION IRA, INC., NEW DIRECTION TRUST COMPANY, and MAINSTAR TRUST,

Defendants.

CHRISTY WALLACE on behalf of herself and all others similarly situated,

Plaintiff,

v. Case No. 24-2007-JWB

NEW DIRECTION IRA, INC., NEW DIRECTION TRUST COMPANY, and MAINSTAR TRUST,

MEMORANDUM AND ORDER

This matter came before the court for a summary bench trial on March 4-5, 2025, regarding Defendants’ motions to compel arbitration in both the captioned cases above. (Theriault, Docs. 16, 24; Wallace, Docs. 17, 18.) Given the factual issues in dispute, the court held a summary bench trial on the limited issue of whether the parties had a valid and enforceable arbitration clause in the financial documents that governed their relationship. See 9 U.S.C. § 4 (“If the making of the arbitration agreement or the failure, neglect, or refusal to perform the same be in issue, the court shall proceed summarily to the trial thereof.”) The court heard testimony from five witnesses. The court first heard testimony from Kevin Dodson and Julia Wynne, both employed by New Direction IRA, and then heard testimony from the three named plaintiffs in these matters, Christy Wallace, William Weigel, and Dr. Joseph (“Gil”) Theriault. After hearing all testimony, the court took the motions to compel arbitration under advisement. The court now provides factual

findings and conclusions of law relevant to ruling on these motions. I. Facts After hearing testimony and receiving exhibits into evidence, the court finds the following facts based on a preponderance of the evidence. Defendants New Direction IRA and New Direction Trust Company provide account administration and custodian services for self-directed Individual Retirement Accounts (“IRA”).1 New Direction offers both traditional and Roth self-directed IRAs, each of which permits account holders a tax-privileged way to hold alternative assets, such as private equity, real estate, and precious metals. Given that New Direction is a nonfiduciary and does not secure any assets of

their account holders, their business consists of keeping records, preparing all mandatory IRS reports, and passively holding title to the account holder’s assets. To create an account with New Direction, an applicant must download an application from the New Direction website. (See, e.g., Trial Ex. 42.) This application includes the prospective account holder’s personal information, a list of “acknowledgments & agreement to terms,” and contains a signature page. The signature page acknowledges that the prospective account holder has reviewed the fee schedule and disclosures, and also acknowledges receipt of the plan agreement and disclosure statement. (Trial Ex. 1, 12, 21.) Although New Direction does not provide a plan agreement on its joint website,

1 For notation purposes, the court will use the blanket term “New Direction” to refer to both New Direction IRA and New Direction Trust Company when they act together and will use the specific company name for individual analysis. New Direction maintains that the Custodial Agreement and Disclosure Statement document, which can be downloaded from its website, is the plan agreement referenced in the application rather than the “acknowledgments & agreement to terms” in the application itself. The statutory authority to create self-directed IRAs comes from 26 U.S.C. § 408(a), and these accounts are subject to certain formation requirements under Treasury Regulation 26 C.F.R.

§ 1.408-6. To open an IRA custodian trust account, the prospective account holder must complete IRS Form 5305-A, which contains seven basic Articles (which includes mandatory language from the IRS) and an eighth Article which is left open for the account custodian or administrator to add additional contractual language.2 A signature is also required. New Direction incorporates this required account language into its Custodial Agreement and Disclosure Statement document and considers the signature on the account application as the de facto ratification of Form 5305-A for purposes of creating a tax-advantaged account. New Direction IRA was originally created as a franchise of Entrust Group in 2003 (and was called Entrust Group New Direction at that time). However, Entrust Group changed their

business model in 2011 and allowed Bill Humphrey and Katherine Wynne to purchase the New Direction IRA franchise. Thereafter, Mainstar Trust became the custodian of the accounts while New Direction IRA existed as a third-party administrator. In 2018, New Direction Trust Company was founded to become the custodian for New Direction IRA accounts in response to changing market conditions and competitor behavior, and Mainstar Trust transferred title for these accounts to New Direction Trust Company. (Trial Ex. 34.) Account holders were notified of this change

2 Although IRS Form 5305-A contains seven articles with an open eighth article, the IRS Form 5305-R contains an additional article (Article II) which adds account contribution limits for a Roth and also limits some of the language found in form 5305-A Article IV(3). This results in IRS Form 5305-R containing eight articles with an additional open ninth article. Although there is a difference between a traditional and Roth IRA for tax purposes, the court will treat these accounts as the same for purposes of the present analysis. by mail at the recorded address on each of their accounts. (Trial Ex. 32, 33.) As part of this process, New Direction updated their Custodial Agreement and Disclosure Statement for their accounts to reflect this change in account Custodian. (Trial Ex. 35, 36.) Prior to this time, none of the Custodial Agreement and Disclosure Statements contained any arbitration provision, but previous versions did include clause 8.05 (9.03 for the Roth IRA accounts) which states:

Amendment: The Depositor irrevocably delegates to the Custodian the right and power to amend this Custodial Agreement. Except as hereafter provided, the Custodian will give the Depositor 30 days prior written notice of any amendment. In case of a retroactive amendment required by law, the Custodian will provide written notice to the Depositor of the amendment within 30 days after the amendment is made, or if later, by the time that notice of the amendment is required to be given under regulations or other guidance provided by the IRS. The Depositor shall be deemed to have consented to any such amendment unless the Depositor notifies the Custodian to the contrary within 30 days after notice to the Depositor and requests a distribution or transfer of the balance in the account.

(Trial Ex. 30, 31.) After the 2018 new amendments to the Custodial Agreement and Disclosure Statement documents, the foregoing amendment provision landed in sections 8.03 for the traditional accounts and 9.03 for the Roth accounts. (Trial Ex. 35, 36.) On April 16, 2019, New Direction again gave notice to account holders that it was updating the Custodial Agreement and Disclosure Statement documents. Using batch email software, New Direction sent emails between April 16 and 17, 2019, to all account holders who had opted into electronic communications, and mailed hard copies of the notice to the addresses of account holders who did not opt into electronic communication.

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Wallace v. New Direction IRA, Inc., Counsel Stack Legal Research, https://law.counselstack.com/opinion/wallace-v-new-direction-ira-inc-ksd-2025.