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This is an account owned by two or more individuals. If one dies, his / her portion of the account is transferred to his / her designated beneficiaries. The percentage of interests of ownership are presumed to be equal unless otherwise specified.
This is an account owned by a corporation, which is typically managed by a duly appointed officer or officers. The account must be in the full, legal name of the corporation as set forth in its articles or certificate of incorporation.
A trust is a legal entity created by a grantor, and administered by the trustee(s), for the benefit of designated beneficiaries and evidenced by a written document called the “trust agreement.” Accounts opened by a trust must be in the name of the trust.