Personal accounts are <a href="javascript:glink('shares')">shares</a> held by individuals, including:
<ul>
<li><a href="javascript:glink('single ownership account')">Single Accounts</a>&#8212; one owner, no beneficiaries</li>
<li><a href="javascript:glink('joint account')">Joint Accounts</a> &#8212; two or more owners, no beneficiaries</li>
<li><a href="javascript:glink('revocable trust')">POD</a>/<a href="javascript:glink('revocable trust')">ITF</a> Accounts&#8212;one or more owners, with named beneficiaries</li>
<li><a href="javascript:glink('revocable trust')">Living Trust</a> Accounts&#8212;held pursuant to a formal revocable trust</li>
<li><a href="javascript:glink('ira')">IRA</a>s&#8212; Individual Retirement Accounts</li>
</ul>

Personal accounts also include <a href="javascript:glink('shares')">shares</a> held in the name of a sole proprietorship.