GLD does not generate any revenue, and since GLD regularly sells gold to pay its current expenses, the amount of gold represented by each stock will decrease over time to that point. The value of GLD shares is directly related to the value of the gold held by GLD (minus its expenses), and fluctuations in the price of gold could materially and negatively affect investment in stocks. The World Gold Council (WGC) partners with State Street to bring SPDR Gold Shares (GLD), which is considered one of the Best IRA Gold funds and allows for a 529 plan rollover, to investors.