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Textbook
Introduction
1. Common stock
2. Preferred stock
3. Debt securities
4. Corporate debt
5. Municipal debt
6. US government debt
7. Investment companies
8. Alternative pooled investments
9. Options
10. Taxes
11. The primary market
12. The secondary market
13. Brokerage accounts
13.1 Fundamentals
13.2 New accounts
13.3 Account registrations
13.3.1 Individual accounts
13.3.2 Joint accounts
13.3.3 Power of attorney
13.3.4 Discretionary accounts
13.3.5 Custodial accounts
13.3.6 Guardianship accounts
13.3.7 Trust accounts
13.3.8 Business accounts
13.3.9 Prime brokerage accounts
13.4 Margin accounts
13.5 Options accounts
13.6 Other account specifications
14. Retirement & education plans
15. Rules & ethics
Wrapping up
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13.3.2 Joint accounts
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13. Brokerage accounts
13.3. Account registrations

Joint accounts

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Accounts with more than one owner are considered joint accounts. Two primary types of joint accounts exist:

  • With rights of survivorship
  • Tenants in common

Joint WROS accounts

Joint with rights of survivorship (WROS) accounts give each owner an equal ownership interest. If one owner dies, the surviving owner(s) automatically become the owner(s) of the entire account.

For example, assume John and Stacey own a joint WROS account. If John dies, Stacey becomes the sole owner of the account. As long as at least one owner is still living, joint WROS accounts avoid probate.

Joint WROS accounts may also include a transfer on death (TOD) designation. The TOD feature applies only if all account owners die. If that happens, the assets pass to the account beneficiaries.

Joint TIC accounts

Joint accounts may also be set up as tenants in common (TIC) accounts. With TIC accounts, each owner has a specific ownership percentage.

If one owner dies, that owner’s percentage becomes part of their estate and is handled in probate court.

For example, assume Jim owns 40% of a TIC account and Jada owns 60%. If Jada dies, her 60% becomes property of her estate and is handled in probate court. Jim keeps his 40% and moves it to an individual account in his name.

Joint accounts in general

Regardless of the type of joint account, WROS and TIC accounts function the same while all owners are alive. Even if there are 15 joint owners listed, any one owner can submit trading instructions, receive all the mail, manage the account, and request withdrawals without permission from the other owners.

However, all account owners’ names must appear on any issued check, regardless of who requested the check.

Sidenote
Tenants by entirety & community property accounts

You may see a test question referring to tenants by entirety (TBE) and/or community property (CP) accounts. These are similar to joint WROS accounts, but only married couples may open them. In contrast, two or more adults of any relationship can open a WROS account. TBE and CP accounts are generally used for jointly held property (e.g., real estate) between married couples.

There are many legal and tax-related implications for community property accounts, but you likely won’t be tested on those topics. Also, roughly half of U.S. states recognize these accounts, so you may live in a state where they don’t exist.

Key points

Joint WROS accounts

  • Provide equal ownership to all parties
  • Surviving owner(s) inherit the account
  • Avoids probate

Joint TIC accounts

  • Provide specific ownership allotments
  • Deceased owner portions go to the estate
  • Subject to probate

Joint accounts

  • Any joint owner can:
    • Trade
    • Receive mail
    • Manage the account
  • All joint owner names must be on checks

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