Financial account: Any depository or custodial account
maintained by a financial institution and any equity or debt
interest in a financial institution, other than interests regularly
traded on an established securities market or subject
to other exceptions under the Proposed Regulations. Certain
cash value insurance contracts and annuity contracts issued
or maintained by a financial institution are also included. The
term is intended to focus on traditional bank, brokerage, and
money market accounts and interests in investment vehicles;
most debt and equity securities issued by banks and brokerage
firms are excluded.