Account Types and Registration

Quick Answer

A Series 6 rep sells packaged products for commissions and needs an Investment Adviser Representative registration to charge advisory fees. Registration decides how assets pass at death: Joint Tenants with Right of Survivorship and Tenants by the Entirety skip probate, Tenants in Common goes through it. Know the retirement plan limits, the age-73 Required Minimum Distribution, and the 60-day rollover rules.

The whole unit on one sheet: who can sell what, how accounts are titled, the retirement plans, and the movement rules the exam loves.


Account Types and What a Series 6 Rep Can Do

  • Four account types on the outline: cash (pay in full), advisory fee-based, wrap fee program, and prime brokerage.
  • A Series 6 rep sells mutual funds, variable annuities, variable life, Unit Investment Trusts (UITs), closed-end fund shares at the initial public offering (IPO), and municipal fund securities (529 plans) for commissions.
  • A rep may charge an advisory fee only if the firm is dual-registered as a broker-dealer and investment adviser AND the rep personally holds the Investment Adviser Representative (IAR) registration (Series 65 or 66).
  • No individual stocks, bonds, options, direct participation programs, or REITs (those are Series 7 products).

Registration: Who Gets the Assets at Death

RegistrationAt Death of One Owner
IndividualPasses through the estate (probate), per will or intestacy
JTWROS (Joint Tenants with Right of Survivorship)Survivor takes the whole account outside probate; each owner owns 100%
TIC (Tenants in Common)Decedent's fractional share goes to their estate (probate)
TBE (Tenants by the Entirety)Married-only JTWROS variant; surviving spouse takes all
Community propertyDecedent's 50% passes by will or intestacy; no automatic survivorship
  • Transfer-on-Death (TOD) or Payable-on-Death (POD) passes assets to a named beneficiary outside probate, with no ownership or control during the owner's lifetime.
  • Any entity account needs two documents: proof the entity exists (charter, bylaws, partnership agreement) AND a resolution naming who can trade.

The One-Liners That Win Points

  • JTWROS bypasses probate; TIC goes through it. Registrations are tested by their death consequence.
  • Trusted Contact Person (TCP) is an emergency contact age 18 or older; no trading authority, no power of attorney.
  • SEP is employer-funded only (no employee deferrals); SIMPLE allows both employer and employee contributions.
  • Governmental 457(b) is not covered by the Employee Retirement Income Security Act (ERISA) and has no 10% early-withdrawal penalty on separation from service.
  • Employee elective deferrals are always 100% vested immediately; only employer contributions follow a vesting schedule.
  • Direct trustee-to-trustee transfers are unlimited; the once-per-year limit applies only to 60-day IRA-to-IRA rollovers.
  • Inherited taxable securities get a stepped-up basis; inherited retirement accounts do not.

Numbers to Lock In

ItemValue
IRA contribution limit (under 50), 2026$7,500
IRA catch-up (age 50+), 2026+$1,100 ($8,600 total)
401(k) elective deferral (under 50), 2026$24,500
401(k) catch-up (50-59 or 64+)+$8,000 ($32,500)
401(k) enhanced catch-up (60-63)+$11,250 ($35,750)
SEP IRA limit, 2026lesser of 25% of compensation or $72,000
SIMPLE IRA employee deferral / catch-up, 2026$17,000 / +$4,000
Overall defined-contribution limit, 2026$72,000
Early-withdrawal penalty agebefore 59-1/2 (10% penalty)
Required Minimum Distribution (RMD) start age73 (first RMD by April 1 of the following year)
ERISA eligibilityage 21 and 1 year of service
Vesting3-year cliff or 2-to-6-year graded
Indirect rollover window / qualified-plan withholding60 days / mandatory 20%
Inherited IRA emptying rule (most non-spouse)10 years
Account records furnished / updatedwithin 30 days, then every 36 months
Customer record retention6 years after the account closes
Negotiable-instrument authorization retention3 years after it expires
Alternate valuation date6 months after death

Memory Aid: Account Titling

  • JTWROS = "Right Of Survivorship" (survivor gets all, avoids probate)
  • TIC = "In Common" (your share goes to your estate, requires probate)
  • TBE = "By the Entirety" (married only, both must agree to trade)

Top Gotchas

  • A rep charging an advisory fee without the IAR registration is a violation, even when the products are within Series 6 scope.
  • Roth IRA contributions come out tax-free and penalty-free at any age; the 10% penalty and 5-year rule hit only earnings.
  • The account-record update cycle is 30 days at opening, then every 36 months, not annually.
  • The 6-year retention clock starts when the account closes, not when it opens.
  • Mandatory 20% withholding hits qualified-plan distributions paid to the participant; the participant must make up the 20% out of pocket to roll over the full amount.
  • RMDs cannot be rolled over by any method.
  • Retirement distributions are ordinary income, not capital gains, regardless of how long assets were held inside the account.
  • The step-up in basis does not apply to inherited Traditional IRAs or qualified plans; those distributions stay ordinary income.
  • Collectibles, life insurance, and S-corporation stock are prohibited inside IRAs.
  • The negotiable-instrument authorization is kept 3 years after it expires, not 3 years after the first draft.

One-Breath Recap

Series 6 sells packaged products for commissions and needs the Investment Adviser Representative registration to charge advisory fees. Title accounts by their death consequence: Joint Tenants with Right of Survivorship and Tenants by the Entirety skip probate, Tenants in Common does not. Lock the retirement limits, the age-73 Required Minimum Distribution, the 60-day rollover with mandatory 20% withholding, and the step-up that inherited retirement accounts never get.


Need more than the recap? This is a condensed summary. If it is not enough, read the full Account Types and Registration unit for the complete lesson.