Which bitcoin IRA provider actually holds bitcoin, who holds the keys, and what are the fees?

An IRA custodian must hold the asset. The column that matters is what sits underneath the wrapper. It depends on what the holding has to survive: a single point of failure can be excellent at everything else and still lose everything at once, so read that column first, then the fees against your size.

Facts are from each provider's own documents and public filings with the date the record was last checked; "n/s" means not stated by the provider. Scores are Proof of Custody's judgement on the published methodology. Coverage is selected, not exhaustive; absence is not evidence of safety. As data: /data/matrix.json. Dispute a cell through corrections.