Key Issue: What types of accounts exist at trust companies and within trust departments ?

Account types typically available at trust companies for trading:

Personal Trust Accounts:

• Revocable Living Trust Accounts

• Irrevocable Trust Accounts

• Marital/Spouse's Trust Accounts

• Credit Shelter/Bypass Trust Accounts

• Generation-Skipping Trust Accounts

• Special Needs Trust Accounts

• Personal Investment Trust Accounts

• Life Insurance Trust Accounts

• Charitable Trust Accounts

• Grantor Retained Annuity Trust (GRAT) Accounts

Retirement Accounts:

• IRA Trust Accounts

• Roth IRA Trust Accounts

• SEP IRA Trust Accounts

• 401(k) Trust Accounts

• Profit Sharing Trust Accounts

• Defined Benefit Plan Trust Accounts

• 403(b) Trust Accounts

• 457 Plan Trust Accounts

• Pension Trust Accounts

• Employee Stock Ownership Plan (ESOP) Trust Accounts

Estate and Guardianship Accounts:

• Estate Administration Accounts

• Testamentary Trust Accounts

• Guardianship Accounts

• Conservatorship Accounts

• Minor's Trust Accounts

• Uniform Transfer to Minors Act (UTMA) Accounts

• Uniform Gift to Minors Act (UGMA) Accounts

Institutional Trust Accounts:

• Corporate Trust Accounts

• Foundation Trust Accounts

• Endowment Trust Accounts

• Charitable Organization Trust Accounts

• Public Fund Trust Accounts

• Labor Union Trust Accounts

• Religious Organization Trust Accounts

• Educational Institution Trust Accounts

Agency/Custody Accounts:

• Investment Management Agency Accounts

• Custody Accounts

• Escrow Accounts

• Rabbi Trust Accounts

• Secular Trust Accounts

• Family Office Accounts

• Private Investment Company Accounts

Each account type may have specific trading restrictions, reporting requirements, and regulatory considerations that the trust company must monitor and enforce.