357.21—Registration.

(a) General. (1) Registration of a security conclusively establishes ownership, except in the case of partnership nominees, in which case the Department reserves the right to treat the registration as conclusive of ownership. The registration may not, except as provided in this subpart, include any restriction on the authority of an owner to change the data in the account master record, transfer the security, or effect any other change in the securities portfolio.
(2) The registration of all securities held by an owner should be uniform with respect to the owner's name. An owner must be identified by the name by which the owner is ordinarily known, preferably including at least one full given name. A suffix, such as Sr. or Jr., must be included when ordinarily used, or when necessary to distinguish members of the same family.
(3) If an additional security is deposited in an existing account, the security will be registered in the same name and form of registration that appears in the designated account master record. One who holds a security as John Allen Doe should use that name when depositing another security rather than J. Allen Doe, or John A. Doe'. Minor variations in names used in acquiring a security to be deposited in an established account may be resolved by the Department.
(b) Natural persons. A security may be registered in the names of one or two individuals, but only in one of the following forms:
(1) Single ownership. In the name of one individual.

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Example: Robert W. Woods
An individual who is sole proprietor of a business conducted under a trade name may include a reference to the trade name.

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Example: John A. Doe, doing business as Doe's Home Appliance Store.
(2) Ownership by two individuals— (i) “And” form—Joint Ownership— In the names of two individuals, joined by the word “and”, and followed by the words “without right of survivorship”. A security so registered shall conclusively confer on each owner an undivided interest in the security.

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Example: Elizabeth Black and Jane Brown, without right of survivorship.
Any registration which purports, by its terms, to preclude the right of survivorship, or any registration in the names of two persons without indicating whether survivorship rights attach (other than a registration under paragraph (b)(2)(ii) of this section), will be presumed to be ownership without right of survivorship. If a security is registered in this form, a transaction request, other than a request by one owner to transfer the security to the other owner, and other than a request for reinvestment, must be executed by both owners.
(B) With right of survivorship. In the names of two individuals, joined by the word “and”, and followed by the words “with right of survivorship”. A security so registered shall confer on each owner an undivided interest in the security and shall create a conclusive right of survivorship.

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Example: Mark A. Doe and Mary B. Doe, with right of survivorship.
If a security is registered in this form, a transaction request, other than a request by one owner to transfer the security to the other owner, and other than a request for reinvestment, must be executed by both owners.
(ii) “Or” form—“Coownership”. In the names of two individuals, joined by the word “or”. A security so registered shall confer on each owner an undivided interest in the security and shall create a conclusive right of survivorship.

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Example: Robert Woods or Laura Woods.
If a security is registered in this form, either coowner may make a transaction request, but if the Department receives conflicting requests at or about the same time, it may refuse to process them.
(iii) Beneficiary. In the name of one individual followed by the words “Payable on death to” (or “P.O.D.”) another individual.

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Example: Jack S. Jones, payable on death to Marie Jones.
If a minor or an incompetent is named as a beneficiary, the status of the beneficiary must be identified in the registration. A minor or an incompetent may not be designated as an owner. See paragraphs (b)(3) and (4) of this section.

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Example: John Perry, P.O.D. John Perry, Jr., a minor.
Registration in this form shall create ownership rights in the beneficiary only if the beneficiary survives the owner. During an owner's lifetime, a transaction request may be executed by the owner without the consent of the beneficiary. If the beneficiary dies before the owner, the security will be deemed to be registered in the owner's name alone.
(3) Minors— (i) General. A security may not be registered in the name of a minor in his or her own right as an owner. If a security is so registered and the Department thereafter receives evidence or information of that fact, the Department may suspend processing of any transaction request with respect to the security until either a legal guardian has been appointed or a natural guardian, as provided in paragraph (b)(3)(ii) of this section, has been recognized. Where a legal guardian is appointed, the Department will require a certified copy of the court order making such appointment. See § 357.28(c).
(ii) Natural guardians of minors. A security may be registered in the name of a natural guardian of a minor for whose estate no legal representative has been appointed. The parent with whom the minor resides will be recognized as the natural guardian. If the minor resides with both parents, either or both may be recognized as natural guardian(s). If the minor does not reside with either parent, the Department may recognize the person who furnishes the minor's chief support as the natural guardian.

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Examples: Michael Jones, as natural guardian of Alice Jones, a minor. Michael Jones and Evelyn Jones, as natural guardians of Alice Jones, a minor.
The security may also be registered in one of the forms authorized under paragraph (b)(2) of this section.

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Examples: James Green, as natural guardian of William Green, a minor, and Anne Green, without right of survivorship. James Green, as natural guardian of William Green, a minor, POD Lynne Green.
(iii) Custodian under statute authorizing gifts to minors. A security may be registered as provided under an applicable gift to minors statute.

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Example: Virginia McDonald, as custodian for Lynne Gorman, under the New York Uniform Gifts to Minors Act.
Any request to alter the rights of ownership of the security must be made as provided in the applicable statute.
(4) Incompetents— (i) General. A security may not be registered in the name of an individual in his or her own right as an owner if that individual is incompetent. If a security is so registered, or if the owner subsequently becomes incompetent after the security is purchased, and the Department receives evidence or information of that fact, the Department may suspend any transaction with respect to the security until a legal guardian, conservator, or other representative of the incompetent's estate has been appointed, or a voluntary guardian, as provided in paragraph (b)(3)(ii) of this section, has been recognized. Where a legal guardian, conservator, or other representative is appointed, the Department will require a certified copy of the court order making such appointment. See § 357.28(c).
(ii) Voluntary guardian of incompetent. If a legal guardian has not been appointed, and the face amount of the securities held in one or more accounts in Legacy Treasury Direct ® by an owner who had become incompetent does not exceed, in the aggregate, $20,000 (par amount), upon submission to, and approval by, the Department of an appropriate form, a relative or other person responsible for an incompetent's care and support will be recognized as voluntary guardian for purpose of making a transaction request under § 357.28(b)(4). All persons known by the Department to have an interest in the incompetent's estate, as required by the application form, must agree to the designation of the voluntary guardian. The security may be re-registered in the name of the voluntary guardian.

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Example: Richard Melrose, as voluntary guardian for James W. Brundige.
(c) Representatives. A security may be registered in the name of a representative of an estate. If there is more than one representative, the names of some representatives may be omitted if followed by language that indicates the existence of other representatives. In such cases, those named in the registration shall be conclusively presumed by the Department to have authority to make a transaction request on behalf of all the representatives. The form of registration must identify the specific capacity of the representative(s) and the estate represented.

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Examples: ABC National Bank of Chicago, Illinois and Harold Smith, co-executors of the will (or administrators of the estate) of Charles Johnson, deceased. William Brown, guardian of the estate of Henry Jones, a minor. Robert Smith, Richard Smith, et al., executors of the will of Lorraine Smith, deceased.
If the representative is a trustee, the form of registration must identify specifically the authority or document creating the trust.

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Examples: Sarah Jones and XYZ Trust Co., trustees under the will of Matthew Smith, deceased. Cynthia Doe and Margaret Jones, trustees under agreement with Martha Roe, dated April 13, 1979. Cynthia Doe, trustee under declaration of trust, dated April 13, 1979. Richard Smith, James Jones, and Frank Brown, trustees under the will of Henry K. James, deceased. ABC Corporation, Myrna Banker, et al., trustees of Profit-Sharing Plan of Ace Manufacturing Co., under B/D resolution, dated May 18, 1975.
If there are several trustees designated as a board or authorized to act as a unit, their names should be omitted and the words, “Board of Trustees” substituted.

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Example: Board of Trustees of Super Co. Retirement Fund, under collective bargaining agreement, dated March 18, 1969.
An organization (other than a bank) or individual seeking to act as trustee or custodian of an Individual Retirement Account (“IRA”), must be authorized to so act by the Internal Revenue Service. As appropriate, registration of the security should be in the form shown below:

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Examples: ABC Bank, trustee for John Doe IRA, under agreement dated December 21, 1990. EFG Broker, Inc., custodian for Mary Smith IRA, under agreement dated September 4, 1991.
(d) Private organizations (corporations, unincorporated associations and partnerships). A security may be registered in the name of a private corporation, unincorporated association, or partnership. The full legal name of the organization, as set forth in its charter, articles of incorporation, constitution, partnership agreement, or other documents from which its powers are derived, must be included in the registration. The name may be followed by a reference to a particular account or fund, other than a trust fund, such as an escrow account.
(1) A corporation. The legal name of a business, fraternal, religious, or other private corporation must be followed by descriptive words indicating the corporate status unless the term corporation or the abbreviation Inc. is part of the name or the name is that of a corporation or association organized under Federal law, such as a national bank or Federal savings and loan association.

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Examples: Brown Manufacturing Co., a corporation (Education Fund). The Apex Manufacturing Corporation. XYZ National Bank of El Paso, TX. Goodworks, Unlimited, a not-for-profit corporation.
(2) An unincorporated association. Unless the name of a lodge, club, labor union, veterans or religious organization, or similar organization which is not incorporated (whether or not it is chartered by or affiliated with a parent organization which is incorporated) includes the words an unincorporated association, the registration must include descriptive words indicating the organization's unincorporated status. A security may not be registered in the name of an unincorporated association if the legal title to its property or the legal title to the funds with which the security is to be purchased is held by trustees. In such a case, the security should be registered in the name of the trustees in accordance with paragraph (c) of this section. The term unincorporated association should not be used to describe a trust fund, a partnership or a business conducted under a trade name.

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Examples: Local Union No. 13, Brotherhood of Operating Engineers, an unincorporated association. The Simpson Society, an unincorporated association.
(3) Partnership. Unless the name of a partnership includes the word partnership, the registration must include descriptive words indicating partnership status.

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Examples: Red & Blue, a partnership. Abco and Co., a nominee partnership.
(e) Governmental entities and officers. A security may be registered in the name of a State, county, city, town, village, school district, or other governmental entity, body, or corporation established by law. If a governmental officer is authorized to act as a trustee or custodian, a security may be registered in the title, or name and title, of the governmental officer. The form of registration should reflect the capacity in which the governmental entity or officer is authorized to hold property (e.g., it may be authorized to hold property in its own name or as trustee or custodian).

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Examples: Laura Woods, Treasurer, City of Twin Falls, Mo. State of Michigan. Village of Gaithersburg, Md. Pennsylvania State Highway Administration (Highway Road Repair Fund). Insurance Commissioner of Florida, trustee for benefit of policy holders of Sunshine Insurance Co. under F.S.A. Sec. 629.104 . Commonwealth of Virginia, in trust for Virginia Surplus Property Agency. Gleason County Cemetery Commission, trustee under Md. Code Ann. Sec. 310.29 .
(f) The United States Treasury. A security may be registered in the name of an individual, with the United States Treasury as beneficiary, provided a reference to the statute which authorizes gifts to be made to the United States to reduce the public debt, is included.

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Example: John S. Green, payable on death [or P.O.D.] to U.S. Treasury to reduce the public debt ( 31 U.S.C. 3113 ).
(Approved by the Office of Management and Budget under control number 1535-0068)

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[51 FR 18265, May 16, 1986, as amended at 57 FR 38774, Aug. 27, 1992; 76 FR 18063, Apr. 1, 2011]