Client has two accounts with same brokerage house, online accounts I believe. One is a retirement IRA account and the other is a regular account. The client asked me this question: Can he transfer actual stock from the regular account into his retirement IRA account, in order to make his annual contribution and deduct it? I told him no, I don't think so. I would think this transaction would raise a multitude of problems,  if they would allow this transaction, including what would the stock be valued at, fair market value or cost basis? And what about the unrealized capital gain, how would that be dealt with? I don't think he can do that, but what do you all think. Thanks.