Vanguard, "the people's mutual fund firm" has made it astonishingly difficult to roll over IRA funds from another institution into Vanguard. That their standard IRA rollover forms stipulate a "guaranteed signature" at the end (but which isn't really required, as I discovered after I called a Vanguard rep several weeks ago), was just the beginning of the roadblocks. The absolute worst is that, on receipt of my rollover funds, Vanguard co-mingled them with non-IRA funds in an already-existing Vanguard money market account, even though my intent in the filled-out rollover forms and a cover letter was clear--open a new account. IRA/non-IRA funds should NEVER be co-mingled!! The result could be a 10% penalty levied by the IRS on the full amount rolled over. A Vanguard rep implied today that if I'd also filled out and submitted a Vanguard "IRA Kit, " this would not have happened. (In my numerous discussions with Vanguard reps in the previous weeks, I had never been told this.) To make things worse, I have just received a "message" from Vanguard that this very serious infraction will be resolved "by December 22"!