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A8Core™

Resources · Glossary

Fintech glossary.

Plain-language definitions of the terms — and every account type — you’ll meet building on A8 Core™, from ACH to webhooks. Bookmark it; we keep it current.

Account types A8 Core™ supports natively

Forty-five account types across five account natures, 43 of them enabled today. Each type expands to its tax treatment, 2026 contribution limits with the authority behind each figure, eligible assets, and the restrictions that govern it.

Eligible assets: permitted conditional not eligible

Custodial Holding `CustodialHolding` (24)

Beneficial owner holds title; the institution holds possession. Off balance sheet.

Traditional IRA traditional-ira

I.R.C. § 408(a); trustee per § 408(a)(2), Treas. Reg. § 1.408-2(e)

Account nature	Custodial Holding
Contributions	Deductible
Earnings	Tax-deferred
Contribution year	Prior-year election allowed until the filing deadline
Availability	Generally available

Contribution limits — 2026

Limit	2026	Authority	Source
Annual contribution	$7,500	I.R.C. § 219(b)(5)(A)	Notice 2025-67 (2025-11-13)
Aggregate across all traditional and Roth IRAs.
Catch-up, age 50+	$1,100	I.R.C. § 219(b)(5)(B)	Notice 2025-67 (2025-11-13)
COLA-adjusted since SECURE 2.0.
Deduction phase-out (MAGI, if covered at work)	$81,000–$91,000 single / $129,000–$149,000 MFJ	I.R.C. § 219(g)	Notice 2025-67 (2025-11-13)
No phase-out if neither spouse is covered by a workplace plan.

Eligible assets

permitted: Stocks & ETFs
permitted: Mutual funds
permitted: Bonds & fixed income
permitted: Cash & money market
not eligible: Real estate
not eligible: Private equity & venture
not eligible: Private credit & notes
not eligible: Precious metals
not eligible: Digital assets
not eligible: Stablecoins

Restrictions

Requires any one of: IrsNonbankCustodian, Bank, StateTrustCompany.
IrsNonbankCustodian — Treas. Reg. § 1.408-2(e). Scoped by asset class in the approval letter.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.

Full reference for Traditional IRA

Roth IRA roth-ira

I.R.C. § 408A

Account nature	Custodial Holding
Contributions	After-tax (nondeductible)
Earnings	Tax-free if qualified
Contribution year	Prior-year election allowed until the filing deadline
Availability	Generally available

Contribution limits — 2026

Limit	2026	Authority	Source
Annual contribution	$7,500	I.R.C. § 219(b)(5)(A)	Notice 2025-67 (2025-11-13)
Aggregate across all traditional and Roth IRAs.
Catch-up, age 50+	$1,100	I.R.C. § 219(b)(5)(B)	Notice 2025-67 (2025-11-13)
COLA-adjusted since SECURE 2.0.
Contribution phase-out (MAGI)	$153,000–$168,000 single / $242,000–$252,000 MFJ	I.R.C. § 408A(c)(3)	Notice 2025-67 (2025-11-13)
MFS remains $0–$10,000, not adjusted.

Eligible assets

permitted: Stocks & ETFs
permitted: Mutual funds
permitted: Bonds & fixed income
permitted: Cash & money market
not eligible: Real estate
not eligible: Private equity & venture
not eligible: Private credit & notes
not eligible: Precious metals
not eligible: Digital assets
not eligible: Stablecoins

Restrictions

Requires any one of: IrsNonbankCustodian, Bank, StateTrustCompany.
IrsNonbankCustodian — Treas. Reg. § 1.408-2(e). Scoped by asset class in the approval letter.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.

Full reference for Roth IRA

SEP IRA sep-ira

I.R.C. § 408(k)

Account nature	Custodial Holding
Contributions	Deductible
Earnings	Tax-deferred
Contribution year	Prior-year election allowed until the filing deadline
Availability	Generally available

Contribution limits — 2026

Limit	2026	Authority	Source
Employer contribution	lesser of 25% of compensation or $72,000	I.R.C. §§ 408(k), 415(c)	Notice 2025-67 (2025-11-13)
Compensation limit	$360,000	I.R.C. § 401(a)(17)	Notice 2025-67 (2025-11-13)

Eligible assets

permitted: Stocks & ETFs
permitted: Mutual funds
permitted: Bonds & fixed income
permitted: Cash & money market
not eligible: Real estate
not eligible: Private equity & venture
not eligible: Private credit & notes
not eligible: Precious metals
not eligible: Digital assets
not eligible: Stablecoins

Restrictions

Requires any one of: IrsNonbankCustodian, Bank, StateTrustCompany.
IrsNonbankCustodian — Treas. Reg. § 1.408-2(e). Scoped by asset class in the approval letter.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.

Full reference for SEP IRA

SIMPLE IRA simple-ira

I.R.C. § 408(p)

Account nature	Custodial Holding
Contributions	Deductible
Earnings	Tax-deferred
Contribution year	Prior-year election allowed until the filing deadline
Availability	Generally available

Contribution limits — 2026

Limit	2026	Authority	Source
Elective deferral	$17,000	I.R.C. § 408(p)(2)(E)	Notice 2025-67 (2025-11-13)
Catch-up, age 50+	$4,000	I.R.C. § 414(v)(2)(B)(ii)	Notice 2025-67 (2025-11-13)
Certain applicable SIMPLE plans remain $3,850.
Catch-up, ages 60–63	$5,250	I.R.C. § 414(v)(2)(E)	Notice 2025-67 (2025-11-13)

Eligible assets

permitted: Stocks & ETFs
permitted: Mutual funds
permitted: Bonds & fixed income
permitted: Cash & money market
not eligible: Real estate
not eligible: Private equity & venture
not eligible: Private credit & notes
not eligible: Precious metals
not eligible: Digital assets
not eligible: Stablecoins

Restrictions

Requires any one of: IrsNonbankCustodian, Bank, StateTrustCompany.
IrsNonbankCustodian — Treas. Reg. § 1.408-2(e). Scoped by asset class in the approval letter.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.

Full reference for SIMPLE IRA

SARSEP (legacy) sarsep-ira

I.R.C. § 408(k)(6); closed to new plans after 1996

Account nature	Custodial Holding
Contributions	Deductible
Earnings	Tax-deferred
Contribution year	Prior-year election allowed until the filing deadline
Availability	Enablement gated

Contribution limits — 2026

Limit	2026	Authority	Source
Elective deferral	$24,500	I.R.C. § 402(g)(1)	Notice 2025-67 (2025-11-13)
401(k), 403(b), governmental 457(b), TSP.
Catch-up, age 50+	$8,000	I.R.C. § 414(v)(2)(B)(i)	Notice 2025-67 (2025-11-13)
Compensation limit	$360,000	I.R.C. § 401(a)(17)	Notice 2025-67 (2025-11-13)

Eligible assets

permitted: Stocks & ETFs
permitted: Mutual funds
permitted: Bonds & fixed income
permitted: Cash & money market
not eligible: Real estate
not eligible: Private equity & venture
not eligible: Private credit & notes
not eligible: Precious metals
not eligible: Digital assets
not eligible: Stablecoins

Restrictions

Requires any one of: IrsNonbankCustodian, Bank, StateTrustCompany.
IrsNonbankCustodian — Treas. Reg. § 1.408-2(e). Scoped by asset class in the approval letter.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.
Enablement is gated. Availability resolves at runtime against institution authority, type requirement, and provider contract.

Full reference for SARSEP (legacy)

Rollover IRA rollover-ira

I.R.C. § 408(d)(3)

Account nature	Custodial Holding
Contributions	Not applicable
Earnings	Tax-deferred
Contribution year	Prior-year election allowed until the filing deadline
Availability	Generally available

Contribution limits — 2026

Limit	2026	Authority	Source
Contribution limit	None. No statutory contribution limit applies.	—	—

Eligible assets

permitted: Stocks & ETFs
permitted: Mutual funds
permitted: Bonds & fixed income
permitted: Cash & money market
not eligible: Real estate
not eligible: Private equity & venture
not eligible: Private credit & notes
not eligible: Precious metals
not eligible: Digital assets
not eligible: Stablecoins

Restrictions

Requires any one of: IrsNonbankCustodian, Bank, StateTrustCompany.
IrsNonbankCustodian — Treas. Reg. § 1.408-2(e). Scoped by asset class in the approval letter.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.

Full reference for Rollover IRA

Automatic Rollover IRA automatic-rollover-ira

29 C.F.R. § 2550.404a-2; $7,000 ceiling per SECURE 2.0 § 304

Account nature	Custodial Holding
Contributions	Not applicable
Earnings	Tax-deferred
Contribution year	Not applicable
Availability	Enablement gated

Contribution limits — 2026

Limit	2026	Authority	Source
Automatic rollover ceiling	$7,000	SECURE 2.0 Act § 304	SECURE 2.0 Act of 2022

Eligible assets

not eligible: Stocks & ETFs
conditional: Mutual funds
not eligible: Bonds & fixed income
permitted: Cash & money market
not eligible: Real estate
not eligible: Private equity & venture
not eligible: Private credit & notes
not eligible: Precious metals
not eligible: Digital assets
not eligible: Stablecoins

29 C.F.R. § 2550.404a-2(c)(3): principal preservation, liquidity

Restrictions

Requires any one of: IrsNonbankCustodian, Bank, StateTrustCompany.
IrsNonbankCustodian — Treas. Reg. § 1.408-2(e). Scoped by asset class in the approval letter.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.
Requires any one of: Bank, StateTrustCompany, InsuredDepositoryInstitution.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.
InsuredDepositoryInstitution — 12 U.S.C. § 1813(c). The only authority that permits taking deposits.
Enablement is gated. Availability resolves at runtime against institution authority, type requirement, and provider contract.

Full reference for Automatic Rollover IRA

Inherited Traditional IRA inherited-traditional-ira

I.R.C. § 401(a)(9)(H); T.D. 10001

Account nature	Custodial Holding
Contributions	Not applicable
Earnings	Tax-deferred
Contribution year	Not applicable
Availability	Generally available

Contribution limits — 2026

Limit	2026	Authority	Source
Contribution limit	None. No statutory contribution limit applies.	—	—

Eligible assets

permitted: Stocks & ETFs
permitted: Mutual funds
permitted: Bonds & fixed income
permitted: Cash & money market
conditional: Real estate
conditional: Private equity & venture
conditional: Private credit & notes
conditional: Precious metals
conditional: Digital assets
conditional: Stablecoins

Distribution schedule per § 401(a)(9)(H)

Restrictions

Requires any one of: IrsNonbankCustodian, Bank, StateTrustCompany.
IrsNonbankCustodian — Treas. Reg. § 1.408-2(e). Scoped by asset class in the approval letter.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.

Full reference for Inherited Traditional IRA

Inherited Roth IRA inherited-roth-ira

I.R.C. § 401(a)(9)(H); T.D. 10001

Account nature	Custodial Holding
Contributions	Not applicable
Earnings	Tax-free if qualified
Contribution year	Not applicable
Availability	Generally available

Contribution limits — 2026

Limit	2026	Authority	Source
Contribution limit	None. No statutory contribution limit applies.	—	—

Eligible assets

permitted: Stocks & ETFs
permitted: Mutual funds
permitted: Bonds & fixed income
permitted: Cash & money market
conditional: Real estate
conditional: Private equity & venture
conditional: Private credit & notes
conditional: Precious metals
conditional: Digital assets
conditional: Stablecoins

Distribution schedule per § 401(a)(9)(H)

Restrictions

Requires any one of: IrsNonbankCustodian, Bank, StateTrustCompany.
IrsNonbankCustodian — Treas. Reg. § 1.408-2(e). Scoped by asset class in the approval letter.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.

Full reference for Inherited Roth IRA

Child Traditional IRA child-traditional-ira

I.R.C. § 408(a). Requires includible compensation.

Account nature	Custodial Holding
Contributions	Deductible
Earnings	Tax-deferred
Contribution year	Prior-year election allowed until the filing deadline
Availability	Generally available

Contribution limits — 2026

Limit	2026	Authority	Source
Annual contribution	$7,500	I.R.C. § 219(b)(5)(A)	Notice 2025-67 (2025-11-13)
Aggregate across all traditional and Roth IRAs.
Deduction phase-out (MAGI, if covered at work)	$81,000–$91,000 single / $129,000–$149,000 MFJ	I.R.C. § 219(g)	Notice 2025-67 (2025-11-13)
No phase-out if neither spouse is covered by a workplace plan.

Eligible assets

permitted: Stocks & ETFs
permitted: Mutual funds
permitted: Bonds & fixed income
permitted: Cash & money market
not eligible: Real estate
not eligible: Private equity & venture
not eligible: Private credit & notes
not eligible: Precious metals
not eligible: Digital assets
not eligible: Stablecoins

Restrictions

Requires any one of: IrsNonbankCustodian, Bank, StateTrustCompany.
IrsNonbankCustodian — Treas. Reg. § 1.408-2(e). Scoped by asset class in the approval letter.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.

Full reference for Child Traditional IRA

Child Roth IRA child-roth-ira

I.R.C. § 408A. Requires includible compensation.

Account nature	Custodial Holding
Contributions	After-tax (nondeductible)
Earnings	Tax-free if qualified
Contribution year	Prior-year election allowed until the filing deadline
Availability	Generally available

Contribution limits — 2026

Limit	2026	Authority	Source
Annual contribution	$7,500	I.R.C. § 219(b)(5)(A)	Notice 2025-67 (2025-11-13)
Aggregate across all traditional and Roth IRAs.
Contribution phase-out (MAGI)	$153,000–$168,000 single / $242,000–$252,000 MFJ	I.R.C. § 408A(c)(3)	Notice 2025-67 (2025-11-13)
MFS remains $0–$10,000, not adjusted.

Eligible assets

permitted: Stocks & ETFs
permitted: Mutual funds
permitted: Bonds & fixed income
permitted: Cash & money market
not eligible: Real estate
not eligible: Private equity & venture
not eligible: Private credit & notes
not eligible: Precious metals
not eligible: Digital assets
not eligible: Stablecoins

Restrictions

Requires any one of: IrsNonbankCustodian, Bank, StateTrustCompany.
IrsNonbankCustodian — Treas. Reg. § 1.408-2(e). Scoped by asset class in the approval letter.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.

Full reference for Child Roth IRA

Spousal Traditional IRA spousal-traditional-ira

I.R.C. § 219(c)

Account nature	Custodial Holding
Contributions	Deductible
Earnings	Tax-deferred
Contribution year	Prior-year election allowed until the filing deadline
Availability	Generally available

Contribution limits — 2026

Limit	2026	Authority	Source
Annual contribution	$7,500	I.R.C. § 219(b)(5)(A)	Notice 2025-67 (2025-11-13)
Aggregate across all traditional and Roth IRAs.
Catch-up, age 50+	$1,100	I.R.C. § 219(b)(5)(B)	Notice 2025-67 (2025-11-13)
COLA-adjusted since SECURE 2.0.
Deduction phase-out (MAGI, if covered at work)	$81,000–$91,000 single / $129,000–$149,000 MFJ	I.R.C. § 219(g)	Notice 2025-67 (2025-11-13)
No phase-out if neither spouse is covered by a workplace plan.

Eligible assets

permitted: Stocks & ETFs
permitted: Mutual funds
permitted: Bonds & fixed income
permitted: Cash & money market
not eligible: Real estate
not eligible: Private equity & venture
not eligible: Private credit & notes
not eligible: Precious metals
not eligible: Digital assets
not eligible: Stablecoins

Restrictions

Requires any one of: IrsNonbankCustodian, Bank, StateTrustCompany.
IrsNonbankCustodian — Treas. Reg. § 1.408-2(e). Scoped by asset class in the approval letter.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.

Full reference for Spousal Traditional IRA

Spousal Roth IRA spousal-roth-ira

I.R.C. § 219(c), § 408A

Account nature	Custodial Holding
Contributions	After-tax (nondeductible)
Earnings	Tax-free if qualified
Contribution year	Prior-year election allowed until the filing deadline
Availability	Generally available

Contribution limits — 2026

Limit	2026	Authority	Source
Annual contribution	$7,500	I.R.C. § 219(b)(5)(A)	Notice 2025-67 (2025-11-13)
Aggregate across all traditional and Roth IRAs.
Catch-up, age 50+	$1,100	I.R.C. § 219(b)(5)(B)	Notice 2025-67 (2025-11-13)
COLA-adjusted since SECURE 2.0.
Contribution phase-out (MAGI)	$153,000–$168,000 single / $242,000–$252,000 MFJ	I.R.C. § 408A(c)(3)	Notice 2025-67 (2025-11-13)
MFS remains $0–$10,000, not adjusted.

Eligible assets

permitted: Stocks & ETFs
permitted: Mutual funds
permitted: Bonds & fixed income
permitted: Cash & money market
not eligible: Real estate
not eligible: Private equity & venture
not eligible: Private credit & notes
not eligible: Precious metals
not eligible: Digital assets
not eligible: Stablecoins

Restrictions

Requires any one of: IrsNonbankCustodian, Bank, StateTrustCompany.
IrsNonbankCustodian — Treas. Reg. § 1.408-2(e). Scoped by asset class in the approval letter.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.

Full reference for Spousal Roth IRA

Trump Account — initial trump-account-initial

I.R.C. § 530A. A traditional IRA under § 408(a); never a Roth, SIMPLE, or § 408(b) annuity. Trustee selected by Treasury under § 530A(g).

Account nature	Custodial Holding
Contributions	Mixed — depends on contribution source
Earnings	Tax-deferred
Contribution year	Calendar year only
Availability	Enablement gated

Contribution limits — 2026

Limit	2026	Authority	Source
Annual contribution	$5,000	I.R.C. § 530A(c)(2)(A)	Notice 2025-68
COLA after 2027.
Employer contribution	$2,500	I.R.C. § 128(b)	Notice 2025-68
Per employee, not per dependent.
Pilot program credit	$1,000, once	I.R.C. § 6434(a)	Notice 2025-68
Children born 2025–2028.

Eligible assets

conditional: Stocks & ETFs
conditional: Mutual funds
not eligible: Bonds & fixed income
not eligible: Cash & money market
not eligible: Real estate
not eligible: Private equity & venture
not eligible: Private credit & notes
not eligible: Precious metals
not eligible: Digital assets
not eligible: Stablecoins

Eligible investments only, § 530A(b)(3). Cash and money market funds are NOT eligible investments (Notice 2025-68 Q&A D-8). See the instrument predicates.

Restrictions

Requires any one of: TreasuryFinancialAgent.
TreasuryFinancialAgent — Selected by Treasury under I.R.C. § 530A(g) to serve as trustee of INITIAL Trump accounts. Rollover Trump account trustees are not subject to this selection.
Requires any one of: TrumpAccountTrustee.
TrumpAccountTrustee — A § 408(n) bank, or an IRS-approved nonbank trustee of a Trump account. An entity approved as an IRA nonbank trustee on or before 2025-12-31 is automatically approved, but must notify the IRS under Treas. Reg. § 1.408-2(e)(6)(iv). Notice 2025-68 Q&A A-3.
Enablement is gated. Availability resolves at runtime against institution authority, type requirement, and provider contract.

Full reference for Trump Account — initial

Trump Account — rollover trump-account-rollover

I.R.C. § 530A(e); Notice 2025-68 Q&A A-4, A-5. Must be funded first by a qualified rollover contribution of the entire balance.

Account nature	Custodial Holding
Contributions	Mixed — depends on contribution source
Earnings	Tax-deferred
Contribution year	Calendar year only
Availability	Enablement gated

Contribution limits — 2026

Limit	2026	Authority	Source
Annual contribution	$5,000	I.R.C. § 530A(c)(2)(A)	Notice 2025-68
COLA after 2027.
Employer contribution	$2,500	I.R.C. § 128(b)	Notice 2025-68
Per employee, not per dependent.

Eligible assets

conditional: Stocks & ETFs
conditional: Mutual funds
not eligible: Bonds & fixed income
not eligible: Cash & money market
not eligible: Real estate
not eligible: Private equity & venture
not eligible: Private credit & notes
not eligible: Precious metals
not eligible: Digital assets
not eligible: Stablecoins

Eligible investments only, § 530A(b)(3). Cash and money market funds are NOT eligible investments (Notice 2025-68 Q&A D-8). See the instrument predicates.

Restrictions

Requires any one of: TrumpAccountTrustee.
TrumpAccountTrustee — A § 408(n) bank, or an IRS-approved nonbank trustee of a Trump account. An entity approved as an IRA nonbank trustee on or before 2025-12-31 is automatically approved, but must notify the IRS under Treas. Reg. § 1.408-2(e)(6)(iv). Notice 2025-68 Q&A A-3.
Enablement is gated. Availability resolves at runtime against institution authority, type requirement, and provider contract.

Full reference for Trump Account — rollover

Retirement Maximizer Account retirement-maximizer-account

Provider-defined; confirm tax character before enablement

Account nature	Custodial Holding
Contributions	Not applicable
Earnings	Tax-deferred
Contribution year	Prior-year election allowed until the filing deadline
Availability	Enablement gated

Contribution limits — 2026

Limit	2026	Authority	Source
Contribution limit	Governed by the plan instrument and the § 415(c) annual additions cap.	I.R.C. § 415(c)	Notice 2025-67 (2025-11-13)

Eligible assets

permitted: Stocks & ETFs
permitted: Mutual funds
permitted: Bonds & fixed income
permitted: Cash & money market
not eligible: Real estate
not eligible: Private equity & venture
not eligible: Private credit & notes
not eligible: Precious metals
not eligible: Digital assets
not eligible: Stablecoins

Restrictions

Requires any one of: IrsNonbankCustodian, Bank, StateTrustCompany.
IrsNonbankCustodian — Treas. Reg. § 1.408-2(e). Scoped by asset class in the approval letter.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.
Enablement is gated. Availability resolves at runtime against institution authority, type requirement, and provider contract.

Full reference for Retirement Maximizer Account

Coverdell ESA coverdell-esa

I.R.C. § 530; no life insurance, § 530(b)(1)(D)

Account nature	Custodial Holding
Contributions	After-tax (nondeductible)
Earnings	Tax-free if qualified
Contribution year	Prior-year election allowed until the filing deadline
Availability	Generally available

Contribution limits — 2026

Limit	2026	Authority	Source
Annual contribution per beneficiary	$2,000	I.R.C. § 530(b)(1)(A)(iii)	Internal Revenue Code (not COLA-adjusted)
Statutory; not COLA-adjusted. Phases out at higher MAGI.

Eligible assets

permitted: Stocks & ETFs
permitted: Mutual funds
permitted: Bonds & fixed income
permitted: Cash & money market
conditional: Real estate
conditional: Private equity & venture
conditional: Private credit & notes
not eligible: Precious metals
conditional: Digital assets
conditional: Stablecoins

No life insurance, § 530(b)(1)(D)

Restrictions

Requires any one of: EsaTrusteeOrCustodian.
EsaTrusteeOrCustodian — I.R.C. § 530(b)(1)(B).

Full reference for Coverdell ESA

Health Savings Account health-savings-account

I.R.C. § 223; a § 4975 prohibited transaction disqualifies the entire account, § 223(e)(2)

Account nature	Custodial Holding
Contributions	Deductible
Earnings	Tax-free if qualified
Contribution year	Prior-year election allowed until the filing deadline
Availability	Enablement gated

Contribution limits — 2026

Limit	2026	Authority	Source
Annual contribution, self-only	$4,400	I.R.C. § 223(b)(2)(A)	Rev. Proc. 2025-19 (2025-05-01)
Annual contribution, family	$8,750	I.R.C. § 223(b)(2)(B)	Rev. Proc. 2025-19 (2025-05-01)
Catch-up, age 55+	$1,000	I.R.C. § 223(b)(3)	Internal Revenue Code (not COLA-adjusted)
Statutory; not COLA-adjusted. Each spouse's catch-up must go to that spouse's own HSA.
HDHP minimum deductible	$1,700 self-only / $3,400 family	I.R.C. § 223(c)(2)(A)(i)	Rev. Proc. 2025-19 (2025-05-01)
HDHP out-of-pocket maximum	$8,500 self-only / $17,000 family	I.R.C. § 223(c)(2)(A)(ii)	Rev. Proc. 2025-19 (2025-05-01)
Bronze and catastrophic Exchange plans	treated as HDHPs for months after 2025-12-31	I.R.C. § 223(c)(2)	Notice 2026-5
OBBBA expansion.

Eligible assets

permitted: Stocks & ETFs
permitted: Mutual funds
permitted: Bonds & fixed income
permitted: Cash & money market
not eligible: Real estate
not eligible: Private equity & venture
not eligible: Private credit & notes
not eligible: Precious metals
not eligible: Digital assets
not eligible: Stablecoins

No life insurance § 223(d)(1)(D)(i); no commingling (ii). Alternatives = product policy, not statute.

Restrictions

Requires any one of: HsaTrusteeOrCustodian.
HsaTrusteeOrCustodian — I.R.C. § 223(d)(1)(B): a bank, an insurance company, or an IRS-approved nonbank trustee.
Enablement is gated. Availability resolves at runtime against institution authority, type requirement, and provider contract.

Full reference for Health Savings Account

Taxable Brokerage taxable-brokerage

No Code restriction; Advisers Act Rule 206(4)-2 if advisory assets

Account nature	Custodial Holding
Contributions	Not applicable
Earnings	Currently taxable
Contribution year	Not applicable
Availability	Generally available

Contribution limits — 2026

Limit	2026	Authority	Source
Contribution limit	None. No statutory contribution limit applies.	—	—

Eligible assets

permitted: Stocks & ETFs
permitted: Mutual funds
permitted: Bonds & fixed income
permitted: Cash & money market
permitted: Real estate
permitted: Private equity & venture
permitted: Private credit & notes
permitted: Precious metals
conditional: Digital assets
conditional: Stablecoins

Digital and stablecoin conditional on institution authority scope

Restrictions

Requires any one of: IrsNonbankCustodian, Bank, StateTrustCompany.
IrsNonbankCustodian — Treas. Reg. § 1.408-2(e). Scoped by asset class in the approval letter.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.

Full reference for Taxable Brokerage

Revocable Trust Account revocable-trust

Trust instrument governs; state trust law

Account nature	Custodial Holding
Contributions	Not applicable
Earnings	Currently taxable
Contribution year	Not applicable
Availability	Generally available

Contribution limits — 2026

Limit	2026	Authority	Source
Contribution limit	None. No statutory contribution limit applies.	—	—

Eligible assets

permitted: Stocks & ETFs
permitted: Mutual funds
permitted: Bonds & fixed income
permitted: Cash & money market
permitted: Real estate
permitted: Private equity & venture
permitted: Private credit & notes
permitted: Precious metals
conditional: Digital assets
conditional: Stablecoins

Trust instrument governs

Restrictions

Requires any one of: Bank, StateTrustCompany.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.

Full reference for Revocable Trust Account

Irrevocable Trust Account irrevocable-trust

Trust instrument governs; state trust law

Account nature	Custodial Holding
Contributions	Not applicable
Earnings	Currently taxable
Contribution year	Not applicable
Availability	Generally available

Contribution limits — 2026

Limit	2026	Authority	Source
Contribution limit	None. No statutory contribution limit applies.	—	—

Eligible assets

permitted: Stocks & ETFs
permitted: Mutual funds
permitted: Bonds & fixed income
permitted: Cash & money market
permitted: Real estate
permitted: Private equity & venture
permitted: Private credit & notes
permitted: Precious metals
conditional: Digital assets
conditional: Stablecoins

Trust instrument governs

Restrictions

Requires any one of: Bank, StateTrustCompany.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.

Full reference for Irrevocable Trust Account

Private Fund Account private-fund-custody

Securities Act Reg. D; Reves v. Ernst & Young for note interests

Account nature	Custodial Holding
Contributions	Not applicable
Earnings	Currently taxable
Contribution year	Not applicable
Availability	Generally available

Contribution limits — 2026

Limit	2026	Authority	Source
Contribution limit	None. No statutory contribution limit applies.	—	—

Eligible assets

not eligible: Stocks & ETFs
not eligible: Mutual funds
not eligible: Bonds & fixed income
permitted: Cash & money market
not eligible: Real estate
permitted: Private equity & venture
permitted: Private credit & notes
not eligible: Precious metals
not eligible: Digital assets
not eligible: Stablecoins

Restrictions

Requires any one of: IrsNonbankCustodian, Bank, StateTrustCompany, BrokerDealer.
IrsNonbankCustodian — Treas. Reg. § 1.408-2(e). Scoped by asset class in the approval letter.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.
BrokerDealer — Exchange Act § 15(b) registration.

Full reference for Private Fund Account

1031 Exchange Escrow 1031-exchange-escrow

I.R.C. § 1031(a)(1) real property only; Treas. Reg. § 1.1031(k)-1(g)(6), (k)

Account nature	Custodial Holding
Contributions	Not applicable
Earnings	Not applicable
Contribution year	Not applicable
Availability	Enablement gated

Contribution limits — 2026

Limit	2026	Authority	Source
Contribution limit	Not a contributory account. Funded by exchange proceeds.	Treas. Reg. § 1.1031(k)-1(g)(6)	—

Eligible assets

not eligible: Stocks & ETFs
not eligible: Mutual funds
not eligible: Bonds & fixed income
permitted: Cash & money market
conditional: Real estate
not eligible: Private equity & venture
not eligible: Private credit & notes
not eligible: Precious metals
not eligible: Digital assets
not eligible: Stablecoins

Real property only, § 1031(a)(1). Funds locked, § 1.1031(k)-1(g)(6)

Restrictions

Requires any one of: IrsNonbankCustodian, Bank, StateTrustCompany.
IrsNonbankCustodian — Treas. Reg. § 1.408-2(e). Scoped by asset class in the approval letter.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.
Enablement is gated. Availability resolves at runtime against institution authority, type requirement, and provider contract.

Full reference for 1031 Exchange Escrow

Emergency Savings — taxable emergency-savings-taxable

No Code section. Not a PLESA. May not be described as workplace-linked.

Account nature	Custodial Holding
Contributions	After-tax (nondeductible)
Earnings	Currently taxable
Contribution year	Not applicable
Availability	Generally available

Contribution limits — 2026

Limit	2026	Authority	Source
Contribution limit	None. No statutory contribution limit applies.	—	—

Eligible assets

not eligible: Stocks & ETFs
conditional: Mutual funds
not eligible: Bonds & fixed income
permitted: Cash & money market
not eligible: Real estate
not eligible: Private equity & venture
not eligible: Private credit & notes
not eligible: Precious metals
not eligible: Digital assets
not eligible: Stablecoins

Restrictions

Requires any one of: IrsNonbankCustodian, Bank, StateTrustCompany.
IrsNonbankCustodian — Treas. Reg. § 1.408-2(e). Scoped by asset class in the approval letter.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.

Full reference for Emergency Savings — taxable

Plan Holding `PlanHolding` (8)

Assets held in trust under a plan. A named trustee is required.

Solo 401(k) — Traditional solo-401k-traditional

I.R.C. § 401(a); trust per ERISA § 403(a); Title I exempt, 29 C.F.R. § 2510.3-3

Account nature	Plan Holding
Contributions	Deductible
Earnings	Tax-deferred
Contribution year	Plan year
Availability	Generally available

Contribution limits — 2026

Limit	2026	Authority	Source
Elective deferral	$24,500	I.R.C. § 402(g)(1)	Notice 2025-67 (2025-11-13)
401(k), 403(b), governmental 457(b), TSP.
Catch-up, age 50+	$8,000	I.R.C. § 414(v)(2)(B)(i)	Notice 2025-67 (2025-11-13)
Catch-up, ages 60–63	$11,250	I.R.C. § 414(v)(2)(E)	Notice 2025-67 (2025-11-13)
Annual additions (employee + employer)	$72,000	I.R.C. § 415(c)(1)(A)	Notice 2025-67 (2025-11-13)
Plus catch-up, if eligible.
Compensation limit	$360,000	I.R.C. § 401(a)(17)	Notice 2025-67 (2025-11-13)
Mandatory Roth catch-up threshold	prior-year FICA wages over $150,000	I.R.C. § 414(v)(7)	Notice 2025-67 (2025-11-13)
Applies for 2026 catch-up contributions.

Eligible assets

permitted: Stocks & ETFs
permitted: Mutual funds
permitted: Bonds & fixed income
permitted: Cash & money market
conditional: Real estate
conditional: Private equity & venture
conditional: Private credit & notes
conditional: Precious metals
conditional: Digital assets
conditional: Stablecoins

Plan document governs; trustee directs

Restrictions

Requires any one of: ErisaTrustee.
ErisaTrustee — ERISA § 403(a). Capacity to hold plan assets in trust.
Requires any one of: IrsNonbankCustodian, Bank, StateTrustCompany.
IrsNonbankCustodian — Treas. Reg. § 1.408-2(e). Scoped by asset class in the approval letter.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.

Full reference for Solo 401(k) — Traditional

Solo 401(k) — Roth solo-401k-roth

I.R.C. § 402A

Account nature	Plan Holding
Contributions	After-tax (nondeductible)
Earnings	Tax-free if qualified
Contribution year	Plan year
Availability	Generally available

Contribution limits — 2026

Limit	2026	Authority	Source
Elective deferral	$24,500	I.R.C. § 402(g)(1)	Notice 2025-67 (2025-11-13)
401(k), 403(b), governmental 457(b), TSP.
Catch-up, age 50+	$8,000	I.R.C. § 414(v)(2)(B)(i)	Notice 2025-67 (2025-11-13)
Catch-up, ages 60–63	$11,250	I.R.C. § 414(v)(2)(E)	Notice 2025-67 (2025-11-13)
Annual additions (employee + employer)	$72,000	I.R.C. § 415(c)(1)(A)	Notice 2025-67 (2025-11-13)
Plus catch-up, if eligible.
Mandatory Roth catch-up threshold	prior-year FICA wages over $150,000	I.R.C. § 414(v)(7)	Notice 2025-67 (2025-11-13)
Applies for 2026 catch-up contributions.

Eligible assets

permitted: Stocks & ETFs
permitted: Mutual funds
permitted: Bonds & fixed income
permitted: Cash & money market
conditional: Real estate
conditional: Private equity & venture
conditional: Private credit & notes
conditional: Precious metals
conditional: Digital assets
conditional: Stablecoins

Plan document governs; trustee directs

Restrictions

Requires any one of: ErisaTrustee.
ErisaTrustee — ERISA § 403(a). Capacity to hold plan assets in trust.
Requires any one of: IrsNonbankCustodian, Bank, StateTrustCompany.
IrsNonbankCustodian — Treas. Reg. § 1.408-2(e). Scoped by asset class in the approval letter.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.

Full reference for Solo 401(k) — Roth

Solo 401(k) — Profit sharing solo-401k-profit-sharing

I.R.C. § 401(a)(27)

Account nature	Plan Holding
Contributions	Deductible
Earnings	Tax-deferred
Contribution year	Plan year
Availability	Generally available

Contribution limits — 2026

Limit	2026	Authority	Source
Annual additions (employee + employer)	$72,000	I.R.C. § 415(c)(1)(A)	Notice 2025-67 (2025-11-13)
Plus catch-up, if eligible.
Compensation limit	$360,000	I.R.C. § 401(a)(17)	Notice 2025-67 (2025-11-13)

Eligible assets

permitted: Stocks & ETFs
permitted: Mutual funds
permitted: Bonds & fixed income
permitted: Cash & money market
conditional: Real estate
conditional: Private equity & venture
conditional: Private credit & notes
conditional: Precious metals
conditional: Digital assets
conditional: Stablecoins

Plan document governs; trustee directs

Restrictions

Requires any one of: ErisaTrustee.
ErisaTrustee — ERISA § 403(a). Capacity to hold plan assets in trust.
Requires any one of: IrsNonbankCustodian, Bank, StateTrustCompany.
IrsNonbankCustodian — Treas. Reg. § 1.408-2(e). Scoped by asset class in the approval letter.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.

Full reference for Solo 401(k) — Profit sharing

Spousal Traditional 401(k) spousal-401k-traditional

I.R.C. § 401(a)

Account nature	Plan Holding
Contributions	Deductible
Earnings	Tax-deferred
Contribution year	Plan year
Availability	Generally available

Contribution limits — 2026

Limit	2026	Authority	Source
Elective deferral	$24,500	I.R.C. § 402(g)(1)	Notice 2025-67 (2025-11-13)
401(k), 403(b), governmental 457(b), TSP.
Catch-up, age 50+	$8,000	I.R.C. § 414(v)(2)(B)(i)	Notice 2025-67 (2025-11-13)
Annual additions (employee + employer)	$72,000	I.R.C. § 415(c)(1)(A)	Notice 2025-67 (2025-11-13)
Plus catch-up, if eligible.
Compensation limit	$360,000	I.R.C. § 401(a)(17)	Notice 2025-67 (2025-11-13)

Eligible assets

permitted: Stocks & ETFs
permitted: Mutual funds
permitted: Bonds & fixed income
permitted: Cash & money market
conditional: Real estate
conditional: Private equity & venture
conditional: Private credit & notes
conditional: Precious metals
conditional: Digital assets
conditional: Stablecoins

Plan document governs; trustee directs

Restrictions

Requires any one of: ErisaTrustee.
ErisaTrustee — ERISA § 403(a). Capacity to hold plan assets in trust.
Requires any one of: IrsNonbankCustodian, Bank, StateTrustCompany.
IrsNonbankCustodian — Treas. Reg. § 1.408-2(e). Scoped by asset class in the approval letter.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.

Full reference for Spousal Traditional 401(k)

Spousal Roth 401(k) spousal-401k-roth

I.R.C. § 402A

Account nature	Plan Holding
Contributions	After-tax (nondeductible)
Earnings	Tax-free if qualified
Contribution year	Plan year
Availability	Generally available

Contribution limits — 2026

Limit	2026	Authority	Source
Elective deferral	$24,500	I.R.C. § 402(g)(1)	Notice 2025-67 (2025-11-13)
401(k), 403(b), governmental 457(b), TSP.
Catch-up, age 50+	$8,000	I.R.C. § 414(v)(2)(B)(i)	Notice 2025-67 (2025-11-13)
Annual additions (employee + employer)	$72,000	I.R.C. § 415(c)(1)(A)	Notice 2025-67 (2025-11-13)
Plus catch-up, if eligible.
Mandatory Roth catch-up threshold	prior-year FICA wages over $150,000	I.R.C. § 414(v)(7)	Notice 2025-67 (2025-11-13)
Applies for 2026 catch-up contributions.

Eligible assets

permitted: Stocks & ETFs
permitted: Mutual funds
permitted: Bonds & fixed income
permitted: Cash & money market
conditional: Real estate
conditional: Private equity & venture
conditional: Private credit & notes
conditional: Precious metals
conditional: Digital assets
conditional: Stablecoins

Plan document governs; trustee directs

Restrictions

Requires any one of: ErisaTrustee.
ErisaTrustee — ERISA § 403(a). Capacity to hold plan assets in trust.
Requires any one of: IrsNonbankCustodian, Bank, StateTrustCompany.
IrsNonbankCustodian — Treas. Reg. § 1.408-2(e). Scoped by asset class in the approval letter.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.

Full reference for Spousal Roth 401(k)

Profit-Sharing Plan profit-sharing-plan

ERISA Title I; trust § 403(a); bonding § 412; Form 5500

Account nature	Plan Holding
Contributions	Deductible
Earnings	Tax-deferred
Contribution year	Plan year
Availability	Enablement gated

Contribution limits — 2026

Limit	2026	Authority	Source
Annual additions (employee + employer)	$72,000	I.R.C. § 415(c)(1)(A)	Notice 2025-67 (2025-11-13)
Plus catch-up, if eligible.
Compensation limit	$360,000	I.R.C. § 401(a)(17)	Notice 2025-67 (2025-11-13)

Eligible assets

permitted: Stocks & ETFs
permitted: Mutual funds
permitted: Bonds & fixed income
permitted: Cash & money market
conditional: Real estate
conditional: Private equity & venture
conditional: Private credit & notes
conditional: Precious metals
conditional: Digital assets
conditional: Stablecoins

ESOP must invest primarily in employer securities, § 4975(e)(7)

Restrictions

Requires any one of: ErisaTrustee.
ErisaTrustee — ERISA § 403(a). Capacity to hold plan assets in trust.
Requires any one of: IrsNonbankCustodian, Bank, StateTrustCompany.
IrsNonbankCustodian — Treas. Reg. § 1.408-2(e). Scoped by asset class in the approval letter.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.
Enablement is gated. Availability resolves at runtime against institution authority, type requirement, and provider contract.

Full reference for Profit-Sharing Plan

Employee Stock Ownership Plan employee-stock-ownership-plan

I.R.C. § 4975(e)(7); appraisal § 401(a)(28)(C); diversification § 401(a)(28)(B)

Account nature	Plan Holding
Contributions	Deductible
Earnings	Tax-deferred
Contribution year	Plan year
Availability	Enablement gated

Contribution limits — 2026

Limit	2026	Authority	Source
Annual additions (employee + employer)	$72,000	I.R.C. § 415(c)(1)(A)	Notice 2025-67 (2025-11-13)
Plus catch-up, if eligible.
Compensation limit	$360,000	I.R.C. § 401(a)(17)	Notice 2025-67 (2025-11-13)

Eligible assets

permitted: Stocks & ETFs
permitted: Mutual funds
permitted: Bonds & fixed income
permitted: Cash & money market
conditional: Real estate
conditional: Private equity & venture
conditional: Private credit & notes
conditional: Precious metals
conditional: Digital assets
conditional: Stablecoins

ESOP must invest primarily in employer securities, § 4975(e)(7)

Restrictions

Requires any one of: ErisaTrustee.
ErisaTrustee — ERISA § 403(a). Capacity to hold plan assets in trust.
Requires any one of: IrsNonbankCustodian, Bank, StateTrustCompany.
IrsNonbankCustodian — Treas. Reg. § 1.408-2(e). Scoped by asset class in the approval letter.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.
Enablement is gated. Availability resolves at runtime against institution authority, type requirement, and provider contract.

Full reference for Employee Stock Ownership Plan

Emergency Savings — PLESA emergency-savings-plesa

SECURE 2.0 § 127; I.R.C. § 402A(e); ERISA §§ 801-804. NHCE only; $2,500 cap

Account nature	Plan Holding
Contributions	After-tax (nondeductible)
Earnings	Tax-free if qualified
Contribution year	Plan year
Availability	Enablement gated

Contribution limits — 2026

Limit	2026	Authority	Source
Maximum account balance	$2,500	I.R.C. § 402A(e); SECURE 2.0 § 127	SECURE 2.0 Act of 2022
Non-highly-compensated employees only.

Eligible assets

not eligible: Stocks & ETFs
not eligible: Mutual funds
not eligible: Bonds & fixed income
permitted: Cash & money market
not eligible: Real estate
not eligible: Private equity & venture
not eligible: Private credit & notes
not eligible: Precious metals
not eligible: Digital assets
not eligible: Stablecoins

SECURE 2.0 § 127 principal preservation

Restrictions

Requires any one of: ErisaTrustee.
ErisaTrustee — ERISA § 403(a). Capacity to hold plan assets in trust.
Requires any one of: IrsNonbankCustodian, Bank, StateTrustCompany.
IrsNonbankCustodian — Treas. Reg. § 1.408-2(e). Scoped by asset class in the approval letter.
Bank — 12 U.S.C. § 1813(a), or a state bank charter. For IRAs, § 408(n).
StateTrustCompany — State trust charter with fiduciary powers.
Enablement is gated. Availability resolves at runtime against institution authority, type requirement, and provider contract.

Full reference for Emergency Savings — PLESA

Benefit Obligation `BenefitObligation` (7)

No assets. An employer obligation and a claims ledger.

Health Care FSA health-care-fsa

I.R.C. § 125; uniform coverage, Prop. Treas. Reg. § 1.125-5(d)

Account nature	Benefit Obligation
Contributions	Excluded from gross income
Earnings	Not applicable
Contribution year	Plan year
Availability	Enablement gated

Contribution limits — 2026

Limit	2026	Authority	Source
Salary reduction limit	$3,400	I.R.C. § 125(i)	Rev. Proc. 2025-32 (2025-10-09)
Carryover to the next plan year	$680	I.R.C. § 125	Rev. Proc. 2025-32 (2025-10-09)
20% of the salary reduction limit. Carrying 2025 into 2026 uses $660.

Eligible assets

not eligible: Stocks & ETFs
not eligible: Mutual funds
not eligible: Bonds & fixed income
not eligible: Cash & money market
not eligible: Real estate
not eligible: Private equity & venture
not eligible: Private credit & notes
not eligible: Precious metals
not eligible: Digital assets
not eligible: Stablecoins

Holds no assets. Type-level, not rule-level.

Restrictions

Enablement is gated. Availability resolves at runtime against institution authority, type requirement, and provider contract.

Full reference for Health Care FSA

Dependent Care FSA dependent-care-fsa

I.R.C. § 129. Uniform coverage does NOT apply

Account nature	Benefit Obligation
Contributions	Excluded from gross income
Earnings	Not applicable
Contribution year	Plan year
Availability	Enablement gated

Contribution limits — 2026

Limit	2026	Authority	Source
Annual exclusion	$7,500 ($3,750 if married filing separately)	I.R.C. § 129(a)(2)	One Big Beautiful Bill Act, Pub. L. 119-21 (2025-07-04)
Raised from $5,000 effective 2026-01-01. Not COLA-adjusted.

Eligible assets

not eligible: Stocks & ETFs
not eligible: Mutual funds
not eligible: Bonds & fixed income
not eligible: Cash & money market
not eligible: Real estate
not eligible: Private equity & venture
not eligible: Private credit & notes
not eligible: Precious metals
not eligible: Digital assets
not eligible: Stablecoins

Holds no assets. Type-level, not rule-level.

Restrictions

Enablement is gated. Availability resolves at runtime against institution authority, type requirement, and provider contract.

Full reference for Dependent Care FSA

Limited Purpose FSA limited-purpose-fsa

I.R.C. § 125; § 223(c)(1)(B)(iii) to preserve HSA eligibility

Account nature	Benefit Obligation
Contributions	Excluded from gross income
Earnings	Not applicable
Contribution year	Plan year
Availability	Enablement gated

Contribution limits — 2026

Limit	2026	Authority	Source
Salary reduction limit	$3,400	I.R.C. § 125(i)	Rev. Proc. 2025-32 (2025-10-09)
Carryover to the next plan year	$680	I.R.C. § 125	Rev. Proc. 2025-32 (2025-10-09)
20% of the salary reduction limit. Carrying 2025 into 2026 uses $660.

Eligible assets

not eligible: Stocks & ETFs
not eligible: Mutual funds
not eligible: Bonds & fixed income
not eligible: Cash & money market
not eligible: Real estate
not eligible: Private equity & venture
not eligible: Private credit & notes
not eligible: Precious metals
not eligible: Digital assets
not eligible: Stablecoins

Holds no assets. Type-level, not rule-level.

Restrictions

Enablement is gated. Availability resolves at runtime against institution authority, type requirement, and provider contract.

Full reference for Limited Purpose FSA

Health Reimbursement Arrangement health-reimbursement-arrangement

I.R.C. §§ 105, 106; Notice 2002-45. Employer-funded only

Account nature	Benefit Obligation
Contributions	Excluded from gross income
Earnings	Not applicable
Contribution year	Plan year
Availability	Enablement gated

Contribution limits — 2026

Limit	2026	Authority	Source
Contribution source	employer-funded only; no statutory dollar limit	I.R.C. §§ 105, 106	—
Excepted-benefit HRAs are capped: see EBHRA_MAX.
Newly available amount, plan years beginning in 2026	$2,200	26 C.F.R. § 54.9831-1(c)(3)(viii)	Rev. Proc. 2025-19 (2025-05-01)

Eligible assets

not eligible: Stocks & ETFs
not eligible: Mutual funds
not eligible: Bonds & fixed income
not eligible: Cash & money market
not eligible: Real estate
not eligible: Private equity & venture
not eligible: Private credit & notes
not eligible: Precious metals
not eligible: Digital assets
not eligible: Stablecoins

Holds no assets. Type-level, not rule-level.

Restrictions

Enablement is gated. Availability resolves at runtime against institution authority, type requirement, and provider contract.

Full reference for Health Reimbursement Arrangement

Lifestyle Spending Account lifestyle-spending-account

No Code section. Taxable wages; Form W-2 reportable

Account nature	Benefit Obligation
Contributions	Not applicable
Earnings	Currently taxable
Contribution year	Plan year
Availability	Enablement gated

Contribution limits — 2026

Limit	2026	Authority	Source
Contribution limit	None. No statutory contribution limit applies.	—	—

Eligible assets

not eligible: Stocks & ETFs
not eligible: Mutual funds
not eligible: Bonds & fixed income
not eligible: Cash & money market
not eligible: Real estate
not eligible: Private equity & venture
not eligible: Private credit & notes
not eligible: Precious metals
not eligible: Digital assets
not eligible: Stablecoins

Holds no assets. Type-level, not rule-level.

Restrictions

Enablement is gated. Availability resolves at runtime against institution authority, type requirement, and provider contract.

Full reference for Lifestyle Spending Account

Commuter Benefits commuter-benefits

I.R.C. § 132(f); no cash-out, Rev. Rul. 2014-32

Account nature	Benefit Obligation
Contributions	Excluded from gross income
Earnings	Not applicable
Contribution year	Plan year
Availability	Enablement gated

Contribution limits — 2026

Limit	2026	Authority	Source
Monthly limit	$340 transit / $340 parking	I.R.C. § 132(f)(2)	Rev. Proc. 2025-32 (2025-10-09)

Eligible assets

not eligible: Stocks & ETFs
not eligible: Mutual funds
not eligible: Bonds & fixed income
not eligible: Cash & money market
not eligible: Real estate
not eligible: Private equity & venture
not eligible: Private credit & notes
not eligible: Precious metals
not eligible: Digital assets
not eligible: Stablecoins

Holds no assets. Type-level, not rule-level.

Restrictions

Enablement is gated. Availability resolves at runtime against institution authority, type requirement, and provider contract.

Full reference for Commuter Benefits

COBRA Coverage cobra-coverage

ERISA §§ 601-608; I.R.C. § 4980B; HIPAA BAA if PHI received

Account nature	Benefit Obligation
Contributions	Not applicable
Earnings	Not applicable
Contribution year	Plan year
Availability	Enablement gated

Contribution limits — 2026

Limit	2026	Authority	Source
Premium	up to 102% of the applicable premium (150% during a disability extension)	I.R.C. § 4980B(f)(2)(C)	Internal Revenue Code (not COLA-adjusted)
Not a contribution limit.

Eligible assets

not eligible: Stocks & ETFs
not eligible: Mutual funds
not eligible: Bonds & fixed income
not eligible: Cash & money market
not eligible: Real estate
not eligible: Private equity & venture
not eligible: Private credit & notes
not eligible: Precious metals
not eligible: Digital assets
not eligible: Stablecoins

Holds no assets. Type-level, not rule-level.

Restrictions

Enablement is gated. Availability resolves at runtime against institution authority, type requirement, and provider contract.

Full reference for COBRA Coverage

Deposit Liability `DepositLiability` (4)

The institution owes the customer money. On balance sheet. May go negative.

Demand Deposit — Checking demand-deposit-checking

12 C.F.R. Parts 229 (Reg CC), 1005 (Reg E), 1030 (Reg DD)

Account nature	Deposit Liability
Contributions	Not applicable
Earnings	Currently taxable
Contribution year	Not applicable
Availability	Enablement gated

Contribution limits — 2026

Limit	2026	Authority	Source
Contribution limit	None. Deposits are not tax-favored contributions.	—	—

Eligible assets

A deposit is a liability of the institution, not a holding. Balance may go negative.

Restrictions

Requires any one of: InsuredDepositoryInstitution.
InsuredDepositoryInstitution — 12 U.S.C. § 1813(c). The only authority that permits taking deposits.
Enablement is gated. Availability resolves at runtime against institution authority, type requirement, and provider contract.

Full reference for Demand Deposit — Checking

Demand Deposit — Savings demand-deposit-savings

12 C.F.R. Part 1030 (Reg DD); FDIC insurance 12 C.F.R. Part 330

Account nature	Deposit Liability
Contributions	Not applicable
Earnings	Currently taxable
Contribution year	Not applicable
Availability	Enablement gated

Contribution limits — 2026

Limit	2026	Authority	Source
Contribution limit	None. Deposits are not tax-favored contributions.	—	—

Eligible assets

A deposit is a liability of the institution, not a holding. Balance may go negative.

Restrictions

Requires any one of: InsuredDepositoryInstitution.
InsuredDepositoryInstitution — 12 U.S.C. § 1813(c). The only authority that permits taking deposits.
Enablement is gated. Availability resolves at runtime against institution authority, type requirement, and provider contract.

Full reference for Demand Deposit — Savings

Money Market Deposit Account money-market-deposit-account

12 C.F.R. Part 1030; a deposit, not a money market fund

Account nature	Deposit Liability
Contributions	Not applicable
Earnings	Currently taxable
Contribution year	Not applicable
Availability	Enablement gated

Contribution limits — 2026

Limit	2026	Authority	Source
Contribution limit	None. Deposits are not tax-favored contributions.	—	—

Eligible assets

A deposit is a liability of the institution, not a holding. Balance may go negative.

Restrictions

Requires any one of: InsuredDepositoryInstitution.
InsuredDepositoryInstitution — 12 U.S.C. § 1813(c). The only authority that permits taking deposits.
Enablement is gated. Availability resolves at runtime against institution authority, type requirement, and provider contract.

Full reference for Money Market Deposit Account

Time Deposit / Certificate time-deposit-certificate

12 C.F.R. Part 1030; early-withdrawal penalty disclosure required

Account nature	Deposit Liability
Contributions	Not applicable
Earnings	Currently taxable
Contribution year	Not applicable
Availability	Enablement gated

Contribution limits — 2026

Limit	2026	Authority	Source
Contribution limit	None. Deposits are not tax-favored contributions.	—	—

Eligible assets

A deposit is a liability of the institution, not a holding. Balance may go negative.

Restrictions

Requires any one of: InsuredDepositoryInstitution.
InsuredDepositoryInstitution — 12 U.S.C. § 1813(c). The only authority that permits taking deposits.
Enablement is gated. Availability resolves at runtime against institution authority, type requirement, and provider contract.

Full reference for Time Deposit / Certificate

Servicing Record `ServicingRecord` (2)

Recorded, not held. No assets and no obligation.

529 Plan servicing 529-servicing

I.R.C. § 529(b)(1) — a QTP must be maintained by a State. Not custodied.

Account nature	Servicing Record
Contributions	Not applicable
Earnings	Not applicable
Contribution year	Not applicable
Availability	Not offered as a custodied account

Contribution limits — 2026

Limit	2026	Authority	Source
Contribution limit	No federal annual limit. Contributions are gifts; the State plan sets the aggregate cap.	I.R.C. § 529(b)(6)	—

Eligible assets

Not custodied. No holdings.

Restrictions

Requires any one of: StateQtpServicingAgreement.
StateQtpServicingAgreement — Contract with a State qualified tuition program. I.R.C. § 529(b)(1).
Not offered as a custodied account. A8 Core™ provides servicing only, under contract to a State qualified tuition program.

Full reference for 529 Plan servicing

Stablecoin Account stablecoin-account

GENIUS Act, Pub. L. 119-27. No final rules. Reserved; not enabled.

Account nature	Servicing Record
Contributions	Not applicable
Earnings	Currently taxable
Contribution year	Not applicable
Availability	Reserved. Not enabled.

Contribution limits — 2026

Limit	2026	Authority	Source
Contribution limit	None. No statutory contribution limit applies.	—	—

Eligible assets

Reserved. Not enabled.

Restrictions

Requires any one of: PermittedPaymentStablecoinCustodian.
PermittedPaymentStablecoinCustodian — GENIUS Act, Pub. L. 119-27. Supervised entities only.
Reserved. Not enabled. Awaiting final rules.

Full reference for Stablecoin Account

Figures are the 2026 inflation-adjusted amounts published by the IRS. Each row cites its authority and release. Confirm against the current release before relying on a figure.

1031 Exchange Escrow: Custodial Holding. I.R.C. § 1031(a)(1) real property only; Treas. Reg. § 1.1031(k)-1(g)(6), (k) Contributions: not applicable. Earnings: not applicable. Full reference.

401(k): An employer-sponsored, tax-advantaged retirement plan funded by employee — and often employer — contributions.

529 plan: A tax-advantaged savings plan for qualified education expenses, sponsored by states or educational institutions.
529 Plan servicing: Servicing Record. I.R.C. § 529(b)(1) — a QTP must be maintained by a State. Not custodied. Contributions: not applicable. Earnings: not applicable. Full reference.

ACATS: The Automated Customer Account Transfer Service — the industry system brokerages use to transfer customer accounts between firms with standardized statuses and timelines. A8 Core™ runs ACATS and non-ACATS transfers as tracked workflows; see transfers of assets.
Account core: The A8 Core™ domain model for financial accounts: 45 account types across five account natures, with clients, entities, opening, lifecycle, funding, and per-type asset eligibility. Explore account core.
Account nature: The primitive that determines whether an account holds assets, records an employer obligation, creates a deposit liability, or merely services a record. A8 Core™ defines five.
Account-to-account (A2A) payment: A transfer of funds directly between bank accounts — including between A8 Core™ accounts and external accounts — with the account holder’s authorization, bypassing card networks and intermediaries. Efficient for bill payments and account funding, and more secure because no card credentials are exposed. Also called pay-by-bank.
Accreditation: Verification that an investor meets income or net-worth thresholds (e.g., SEC Rule 501) to participate in private offerings.
ACH: Automated Clearing House — the U.S. electronic network for batched bank-to-bank credit and debit transfers, used for payroll, bill pay, and account funding.
ACH return: A standardized message returning an ACH entry to its originator — for example, insufficient funds or a closed account — identified by a return reason code. A8 Core™ manages returns automatically.
AKS: Azure Kubernetes Service. The orchestration layer the platform runs on.
Alternative asset administration: Administering non-public holdings — private funds, real estate, notes, closely held interests, precious metals — with positions, valuations, capital activity, documents, and reporting. Explore.
AML: Anti-Money-Laundering — the controls, monitoring, and reporting a financial institution maintains to detect and prevent illicit funds movement.
API key: A credential identifying a caller to an API. On A8 Core™, requests are additionally HMAC-signed so the key alone cannot authorize a request.
Automatic Rollover IRA: Custodial Holding. 29 C.F.R. § 2550.404a-2; $7,000 ceiling per SECURE 2.0 § 304 Contributions: not applicable. Earnings: tax-deferred. Full reference.
Availability resolver: The runtime check that intersects institution authority, account-type requirement, and provider contract to decide whether a type can be opened.

Bank Secrecy Act (BSA): The 1970 statute anchoring U.S. AML law: recordkeeping, identity verification, and reporting duties (SARs, CTRs) for financial institutions. Enforced by FinCEN.
Beneficial owner: The person or entity that ultimately owns an asset or balance, even when it is held in another name — such as an institution’s omnibus or FBO account. A8 Core™ keeps owner-level books inside pooled structures.
Beneficiary: A person or entity designated to receive the assets of an account on the account holder’s death; designations may be primary or contingent.
Benefit Obligation BenefitObligation: No assets. An employer obligation and a claims ledger. One of the five account natures in the A8 Core™ taxonomy.
Bill pay: Payment of a recurring or one-time obligation. Account-to-account rails make bill payments direct and low-cost by moving funds bank-to-bank without card intermediaries.
BSA: Bank Secrecy Act — the U.S. statute requiring institutions to keep records and file reports that help detect money laundering.

Cap table: A record of a company’s or fund’s ownership — who holds what, at what price, with what rights.
Capital call: A request to investors to transfer a portion of their committed capital to a fund, typically to fund an investment or expense.
Card acceptance: The ability to take payments from payment cards (Visa, Mastercard, and others), including pulling funds from a card to fund an account.
CDD: Customer Due Diligence — the baseline verification of every customer: identity, relationship purpose, and watchlist screening. Escalates to Enhanced Due Diligence for higher-risk profiles.
Certification: The recorded sign-off that closes a reconciliation period: every comparison ran, breaks were resolved or explained, and the evidence is retained.
Checking account: A transactional demand-deposit account for everyday payments, deposits, and withdrawals. A core A8 Core™ account type.
Child Roth IRA: Custodial Holding. I.R.C. § 408A. Requires includible compensation. Contributions: after-tax (nondeductible). Earnings: tax-free if qualified. Full reference.
Child Traditional IRA: Custodial Holding. I.R.C. § 408(a). Requires includible compensation. Contributions: deductible. Earnings: tax-deferred. Full reference.
CIP: Customer Identification Program — the federal minimum for verifying a customer’s identity before account opening: name, date of birth, address, identification number.
COBRA Coverage: Benefit Obligation. ERISA §§ 601-608; I.R.C. § 4980B; HIPAA BAA if PHI received Contributions: not applicable. Earnings: not applicable. Full reference.
Collateral management: Tracking the collateral behind secured loans — the lien, the perfection steps (UCC filings, title notations, control), renewals, insurance, and release at payoff. Explore.
Commuter Benefits: Benefit Obligation. I.R.C. § 132(f); no cash-out, Rev. Rul. 2014-32 Contributions: excluded from gross income. Earnings: not applicable. Full reference.
Core banking system: The system of record a financial institution runs to manage accounts, balances, and transactions. Major providers include Jack Henry, FIS, and Fiserv; A8 Core™ integrates directly with these cores for pay-by-bank money movement.
Coverdell ESA: A Coverdell Education Savings Account — a tax-advantaged account for qualified education expenses for a designated beneficiary.
Credit account: An account representing a line of credit or a revolving balance, with limits, draws, and repayment. Supported natively on A8 Core™.
CTR: Currency Transaction Report — filed with FinCEN for cash transactions over $10,000 in a day. The institution files; structuring to evade the threshold is a crime.
Custodial account: An account managed by a custodian for the benefit of another party, such as a minor (UGMA/UTMA) or an IRA holder.
Custodial Holding CustodialHolding: Beneficial owner holds title; the institution holds possession. Off balance sheet. One of the five account natures in the A8 Core™ taxonomy.
Custodian: A regulated institution that holds assets on behalf of account owners and performs settlement, safekeeping, and reporting.
Custody command fabric: A8 Core™’s normalization layer that presents one account model across multiple custody providers — opening, funding, transfers, positions, transactions, documents, and service cases. Explore.
Custody reconciliation: Scheduled comparison of positions, tax lots, cash, and transactions against each custody provider’s records, with exceptions owned and periods certified. Explore.

Data lineage: The recorded chain from a raw source record through normalization, matching, correction, and approval to the published record — so any balance can be traced to its origin. Explore.
Delinquency & collections: The staged workflow for past-due loans: aging, outreach, promises and plans, bankruptcy handling, enforcement milestones, and resolution — each step evidenced. Explore.
Demand Deposit — Checking: Deposit Liability. 12 C.F.R. Parts 229 (Reg CC), 1005 (Reg E), 1030 (Reg DD) Contributions: not applicable. Earnings: currently taxable. Full reference.
Demand Deposit — Savings: Deposit Liability. 12 C.F.R. Part 1030 (Reg DD); FDIC insurance 12 C.F.R. Part 330 Contributions: not applicable. Earnings: currently taxable. Full reference.
Demand Deposit Account (DDA): An account whose funds are available on demand without prior notice — the category covering checking, savings, and credit accounts. A8 Core™ treats DDAs as first-class account types.
Dependent Care FSA: Benefit Obligation. I.R.C. § 129. Uniform coverage does NOT apply Contributions: excluded from gross income. Earnings: not applicable. Full reference.
Deposit Liability DepositLiability: The institution owes the customer money. On balance sheet. May go negative. One of the five account natures in the A8 Core™ taxonomy.
Directive: In A8 Core™, an instruction that changes account state — a deposit, withdrawal, transfer, or investment — tracked through to settlement.
Discretionary distribution: A trust distribution the trustee may, but need not, make under a standard in the governing instrument (commonly health, education, maintenance, and support). The decision record — request, standard, deliberation, reasons — is what later scrutiny examines. Explore.
Documents & evidence: A8 Core™’s document layer: agreements, disclosures, instruments, statements, and tax documents — typed, versioned, bound to the accounts and parties they govern, and retained on schedule. Explore.
Dual approval: A control requiring two authorized people to approve a sensitive action — typically money movement or instrument changes above thresholds — before it executes.

ECOA: The Equal Credit Opportunity Act, implemented by Regulation B. Governs adverse-action notice and record-retention obligations for credit decisions.
ECOA / Reg B: The Equal Credit Opportunity Act and its implementing Regulation B, which prohibit discrimination in credit and require adverse-action records.
EDD: Enhanced Due Diligence — deeper scrutiny for higher-risk customers: source of funds, closer monitoring, screening of associates and politically exposed persons.
Emergency Savings — PLESA: Plan Holding. SECURE 2.0 § 127; I.R.C. § 402A(e); ERISA §§ 801-804. NHCE only; $2,500 cap Contributions: after-tax (nondeductible). Earnings: tax-free if qualified. Full reference.
Emergency Savings — taxable: Custodial Holding. No Code section. Not a PLESA. May not be described as workplace-linked. Contributions: after-tax (nondeductible). Earnings: currently taxable. Full reference.
Employee Stock Ownership Plan: Plan Holding. I.R.C. § 4975(e)(7); appraisal § 401(a)(28)(C); diversification § 401(a)(28)(B) Contributions: deductible. Earnings: tax-deferred. Full reference.
ERISA: The Employee Retirement Income Security Act of 1974. Governs plan-holding account types; requires assets be held in trust under ERISA § 403(a).
ESA: Education Savings Account. Under I.R.C. § 530, commonly called a Coverdell ESA.
E-SIGN: The federal Electronic Signatures in Global and National Commerce Act, which gives electronic signatures the same legal effect as ink.
Exception: A reconciliation break or unmatched record turned into an owned work item with a lifecycle, rather than a silent discard. Exceptions age visibly until resolved and feed period certification.
Experience SDK: A8 Core™’s white-labeled front-end toolkit: account-holder, representative, and management experiences composed from components on the documented API, themed to the institution’s brand. Explore.

FBO account: A “for benefit of” account — an account an institution holds at a bank or custodian in its own name for the benefit of its underlying clients. The institution’s books, not the bank’s, carry the client-level detail.
FedNow®: The Federal Reserve’s instant-payment service, settling payments between financial institutions 24/7/365 with immediate finality. A8 Core™ acts as a service provider on FedNow®.
Fedwire: The Federal Reserve’s real-time gross settlement system for large-value, time-sensitive wire transfers, cleared the same business day.
FIDO2: An open authentication standard for phishing-resistant credentials, including passkeys and hardware security keys.
Fiduciary administration: The recurring duties of a trust business — annual and Reg 9-style reviews, committee governance, filings, notices — run as scheduled, owned, evidenced workflow. Explore.
Financial data hub: A8 Core™’s pipeline from source to proof: ingest bank and custodian data, normalize it, match it against the ledger, work the exceptions, and preserve lineage at every step. Explore.
FinCEN: The Financial Crimes Enforcement Network, the U.S. Treasury bureau that enforces the Bank Secrecy Act and receives SAR and CTR filings.
Form 5498: The IRS information return an IRA custodian files annually reporting contributions, rollovers, conversions, and fair market value — including special categories for hard-to-value assets. Explore.

Governing instrument: The trust agreement, will, or other document that creates a fiduciary account and controls how it must be administered — parties, powers, distribution standards, and restrictions. A8 Core™ extracts its operative terms into account rules, with every extraction human-confirmed; see trust document intelligence.

Health Care FSA: Benefit Obligation. I.R.C. § 125; uniform coverage, Prop. Treas. Reg. § 1.125-5(d) Contributions: excluded from gross income. Earnings: not applicable. Full reference.
Health Reimbursement Arrangement: Benefit Obligation. I.R.C. §§ 105, 106; Notice 2002-45. Employer-funded only Contributions: excluded from gross income. Earnings: not applicable. Full reference.
Health Savings Account: Custodial Holding. I.R.C. § 223; a § 4975 prohibited transaction disqualifies the entire account, § 223(e)(2) Contributions: deductible. Earnings: tax-free if qualified. Full reference.
HMAC: Hash-based Message Authentication Code — a signature computed over a request with a secret key, used by A8 Core™ to authenticate every call.
HSA: Health Savings Account — a tax-advantaged account paired with a high-deductible health plan for qualified medical expenses.

Idempotency: A property where repeating the same request produces the same result, preventing duplicate side effects on retries.
Inherited Roth IRA: Custodial Holding. I.R.C. § 401(a)(9)(H); T.D. 10001 Contributions: not applicable. Earnings: tax-free if qualified. Full reference.
Inherited Traditional IRA: Custodial Holding. I.R.C. § 401(a)(9)(H); T.D. 10001 Contributions: not applicable. Earnings: tax-deferred. Full reference.
Instant payments: Payments that clear and settle in seconds, around the clock, over networks such as RTP® and FedNow®, with immediate confirmation and usable liquidity.
Integration Exchange: A8 Core™’s single integration layer for banking, custody, payments, identity, tax, and data partners — normalized events, isolated credentials, replay, and observability. Explore.
IRA: Individual Retirement Account — a tax-advantaged retirement account; Traditional, Roth, SEP, and SIMPLE are common variants.
Irrevocable Trust Account: Custodial Holding. Trust instrument governs; state trust law Contributions: not applicable. Earnings: currently taxable. Full reference.
IRS FIRE: Retired after 31 December 2026. The IRS “Filing Information Returns Electronically” system for transmitting information returns such as 1099s and 5498s. A8 Core™ generates filing-format files and tracks transmission, receipts, and corrections through the institution’s configured path. Explore.
ISCP: The Investor Services Cloud Platform. A8 Core™’s predecessor, which ran more than 2 million accounts. A8 Core™ is reimagined and rebuilt from it, not a fork.

KYB: Know Your Business — verification of a legal entity’s identity, ownership, and standing before onboarding.
KYC: Know Your Customer — verification of an individual’s identity and risk profile before account opening.
KYT: Know Your Transactions — ongoing monitoring of transaction amount, frequency, timing, and counterparties to surface suspicious patterns. The third leg of the KYC / KYB / KYT triad.

Ledger: The authoritative record of balances and movements for an account; A8 Core™ treats the ledger as the single source of truth.
Lifestyle Spending Account: Benefit Obligation. No Code section. Taxable wages; Form W-2 reportable Contributions: not applicable. Earnings: currently taxable. Full reference.
Limited Purpose FSA: Benefit Obligation. I.R.C. § 125; § 223(c)(1)(B)(iii) to preserve HSA eligibility Contributions: excluded from gross income. Earnings: not applicable. Full reference.
Loan servicing: The operational life of a loan after origination: payment application under the note’s terms, returned items and reversals, escrow and reserves, statements, and payoff. Explore.
Loan statement: The borrower-facing record of a loan — balances, activity, application detail, payoff quotes, and year-end summaries — generated from the servicing ledger rather than assembled by hand. Explore.
Loan tape: A loan-level data extract — terms, balances, status, collateral — used by investors, participants, and buyers to evaluate a portfolio. A8 Core™ produces tapes from the same ledger that services the loans. Explore.

Maker-checker: A control in which one operator proposes a change and a different operator approves it before it takes effect. A8 Core™ applies maker-checker to sensitive maintenance, corrections, and money movement.
Micro-deposits: Two small test deposits sent to a bank account to verify ownership and routing/account details before larger transfers, commonly used in ACH onboarding.
Migration Factory: A8 Core™’s staged conversion discipline for leaving a legacy system: inventory, profiling, mapping, trial conversions, reconciliation, parallel run, scripted cutover, and rollback — with evidence at each gate. Explore.
Money Market Deposit Account: Deposit Liability. 12 C.F.R. Part 1030; a deposit, not a money market fund Contributions: not applicable. Earnings: currently taxable. Full reference.

NACHA: The organization that governs the ACH network and publishes the operating rules every ACH originator must follow.

OCT (Original Credit Transaction): A push payment that credits funds directly to an eligible debit card in near real time — the mechanism behind push-to-debit payouts.
OFAC: The U.S. Office of Foreign Assets Control — administers sanctions lists that institutions must screen counterparties against.
Omnibus custodial cash: A program in which one client cash balance is held across multiple insured banks in FBO accounts, with daily client-by-bank allocation, insurance-capacity management, interest and spread accounting, and daily reconciliation. Explore.
Operations Studio: A8 Core™’s back-office workspace: role-specific queues, assignments, service levels, maker-checker and dual approval, exceptions, and evidence — one surface for each operational discipline. Explore.

Pass-through deposit insurance: FDIC coverage that “passes through” a fiduciary or custodial account to the underlying owners when the recordkeeping and ownership requirements are met — so each beneficial owner’s coverage is measured individually, per bank, per ownership category.
Pay-by-bank: An account-to-account payment in which a customer authorizes funds to move directly from their bank account, bypassing card networks. See Account-to-account.
PCI DSS: The Payment Card Industry Data Security Standard governing the handling of cardholder data.
Plan Holding PlanHolding: Assets held in trust under a plan. A named trustee is required. One of the five account natures in the A8 Core™ taxonomy.
Perpetual KYC: Event-driven re-verification — sanctions-list updates, ownership changes, anomalous transactions — replacing fixed-interval reviews. Also written pKYC.
Principal and income: The two books of fiduciary accounting: principal belongs to remainder beneficiaries, income to income beneficiaries. Receipts and disbursements are classified between them under the applicable act and the instrument. Explore.
Private fund account: An account held for the benefit of a private fund — used to onboard investors, hold commitments and capital, and administer the fund’s lifecycle.
Profit-Sharing Plan: Plan Holding. ERISA Title I; trust § 403(a); bonding § 412; Form 5500 Contributions: deductible. Earnings: tax-deferred. Full reference.
Promissory note: A written, signed promise to pay a stated sum on stated terms. On A8 Core™, notes are a first-class asset: compliance-gated origination, instrument generation, e-signature, servicing, and payoff. Explore.
Provider: In A8 Core™, the institution that owns a set of accounts; credentials scope every request to a single provider’s data.
Push payment: A payment the sender initiates to move funds to a recipient (for example wire, RTP®, or FedNow®), as opposed to pulling from the recipient’s account.
Push-to-debit: An instant payout that pushes funds to a recipient’s eligible debit card, settling in near real time. Implemented via an OCT.

Real-time settlement: Settlement that completes in seconds at the moment of payment, rather than on a scheduled batch or end-of-day cycle.
Reconciliation: Proving that two records of the same money or assets agree — client subledger to bank balances, positions to custodians, interest received to interest credited — on schedule, with breaks owned and periods certified. Explore.
Reg D: SEC rules providing exemptions from registration for private securities offerings.
Retirement account: A tax-advantaged account for retirement savings — individual or separately managed — spanning IRA, Roth IRA, SEP, SIMPLE, Solo 401(k), and 401(k).
Retirement Maximizer Account: Custodial Holding. Provider-defined; confirm tax character before enablement Contributions: not applicable. Earnings: tax-deferred. Full reference.
Revocable Trust Account: Custodial Holding. Trust instrument governs; state trust law Contributions: not applicable. Earnings: currently taxable. Full reference.
RFC: A Request for Comments, the standards document series published by the IETF. A8 Core™ HTTP and JSON semantics follow the relevant RFCs.
RMD: Required Minimum Distribution — the amount that must be withdrawn annually from certain retirement accounts after a set age.
Rollover: Moving funds from one retirement account to another without triggering tax, subject to IRS rules.
Rollover IRA: Custodial Holding. I.R.C. § 408(d)(3) Contributions: not applicable. Earnings: tax-deferred. Full reference.
Roth IRA: An IRA funded with after-tax dollars; qualified withdrawals, including earnings, are tax-free.
RTP: Real-Time Payments. The Clearing House’s instant settlement rail, used for account funding outside batch windows.
RTP® (Real-Time Payments): The Clearing House’s instant-payment network, settling credit transfers between banks 24/7/365 with immediate finality.

Same-day ACH: An ACH option that settles eligible entries on the same business day rather than the standard one-to-two-day timeline.
SAR: Suspicious Activity Report — a confidential filing to FinCEN when potentially suspicious activity is detected. Filed by the institution; never disclosed to the subject.
SARSEP (legacy): Custodial Holding. I.R.C. § 408(k)(6); closed to new plans after 1996 Contributions: deductible. Earnings: tax-deferred. Full reference.
Savings account: An interest-bearing demand-deposit account intended for holding funds rather than frequent transactions.
Security entitlement: The property interest a person holds in a financial asset credited to a securities account, created by UCC Article 8. It is what an account statement represents; the end investor does not hold legal title to the underlying security.
SEP: Simplified Employee Pension. An employer-funded IRA under I.R.C. § 408(k).
SEP IRA: A Simplified Employee Pension IRA that lets employers — including the self-employed — make tax-deductible retirement contributions.
Separately Managed Account (SMA): An account whose assets are managed individually for a single investor under a defined mandate, rather than pooled with other investors.
Servicing Record ServicingRecord: Recorded, not held. No assets and no obligation. One of the five account natures in the A8 Core™ taxonomy.
Settlement: The point at which funds irrevocably move between parties and become usable. Instant rails settle in seconds; ACH and wire settle on their own schedules.
SIMPLE: Savings Incentive Match Plan for Employees. A small-employer plan under I.R.C. § 408(p).
SIMPLE IRA: A Savings Incentive Match Plan for Employees IRA — a retirement plan for small employers with both employee and employer contributions.
SOC 2: A reporting framework for controls over security, availability, processing integrity, confidentiality and privacy, defined by the AICPA.
Solo 401(k): A 401(k) for self-employed individuals or owner-only businesses, combining employee and employer contribution limits in one plan.
Solo 401(k) — Profit sharing: Plan Holding. I.R.C. § 401(a)(27) Contributions: deductible. Earnings: tax-deferred. Full reference.
Solo 401(k) — Roth: Plan Holding. I.R.C. § 402A Contributions: after-tax (nondeductible). Earnings: tax-free if qualified. Full reference.
Solo 401(k) — Traditional: Plan Holding. I.R.C. § 401(a); trust per ERISA § 403(a); Title I exempt, 29 C.F.R. § 2510.3-3 Contributions: deductible. Earnings: tax-deferred. Full reference.
Spousal Roth 401(k): Plan Holding. I.R.C. § 402A Contributions: after-tax (nondeductible). Earnings: tax-free if qualified. Full reference.
Spousal Roth IRA: Custodial Holding. I.R.C. § 219(c), § 408A Contributions: after-tax (nondeductible). Earnings: tax-free if qualified. Full reference.
Spousal Traditional 401(k): Plan Holding. I.R.C. § 401(a) Contributions: deductible. Earnings: tax-deferred. Full reference.
Spousal Traditional IRA: Custodial Holding. I.R.C. § 219(c) Contributions: deductible. Earnings: tax-deferred. Full reference.
SR 26-2: Supervisory guidance addressing model risk and the evidentiary records institutions must keep for AI/ML models in financial services.
Stablecoin Account: Servicing Record. GENIUS Act, Pub. L. 119-27. No final rules. Reserved; not enabled. Contributions: not applicable. Earnings: currently taxable. Full reference.
Sub-doc: Subscription document — the agreement an investor signs to commit capital to a private offering.
Subprocessor: A third party engaged to process data on a service provider’s behalf, disclosed for transparency and compliance.
Sweep: The automated movement of idle cash into an interest-bearing or invested position, and back when needed.

Tap-to-pay: A contactless card or device payment made by tapping at a terminal, using NFC.
Tax information reporting: The records and workflows behind recipient tax forms and filings — classification, certifications, withholding, form generation, delivery, corrections, and transmission. Explore.
Taxable account: A standard, non-tax-advantaged investment or cash account, held by an individual or an entity.
Taxable Brokerage: Custodial Holding. No Code restriction; Advisers Act Rule 206(4)-2 if advisory assets Contributions: not applicable. Earnings: currently taxable. Full reference.
Time Deposit / Certificate: Deposit Liability. 12 C.F.R. Part 1030; early-withdrawal penalty disclosure required Contributions: not applicable. Earnings: currently taxable. Full reference.
TLS: Transport Layer Security. All A8 Core™ API traffic is carried over TLS.
Traditional IRA: Custodial Holding. I.R.C. § 408(a); trustee per § 408(a)(2), Treas. Reg. § 1.408-2(e) Contributions: deductible. Earnings: tax-deferred. Full reference.
Transaction monitoring: Automated review of money movement against expected behavior across rails — the operational core of a BSA/AML program and the source of most SAR filings.
Transfers of assets: Moving positions and cash between institutions — ACATS and non-ACATS, full and partial, in-kind and liquidated — run as tracked workflows with statuses, documents, and exception handling. Explore.
Trump Account — initial: Custodial Holding. I.R.C. § 530A. A traditional IRA under § 408(a); never a Roth, SIMPLE, or § 408(b) annuity. Trustee selected by Treasury under § 530A(g). Contributions: mixed — depends on contribution source. Earnings: tax-deferred. Full reference.
Trump Account — rollover: Custodial Holding. I.R.C. § 530A(e); Notice 2025-68 Q&A A-4, A-5. Must be funded first by a qualified rollover contribution of the entire balance. Contributions: mixed — depends on contribution source. Earnings: tax-deferred. Full reference.
Trust account: An account held by a trustee for the benefit of named beneficiaries (an individual or entity) under the terms of a trust.
Trust document intelligence: Human-controlled extraction of a governing instrument’s operative terms — parties, powers, standards, situs — into structured account rules, each traceable to page and paragraph. Explore.

UBO: Ultimate Beneficial Owner — the individual who ultimately owns or controls a legal entity (generally 25%+). UBO identification is the substance of KYB.
UDAAP: Unfair, Deceptive, or Abusive Acts or Practices — a consumer-protection standard enforced by the CFPB.
Unique assets: Trust-held assets that carry servicing duties — real property, closely held interests, mineral rights, notes, collections — with inspections, insurance, valuations, expenses, and income tracked as obligations. Explore.
UTMA / UGMA: Uniform Transfers/Gifts to Minors Act accounts — custodial accounts holding assets for a minor until majority.

Virtual card: A digitally issued payment-card number, often single-use or merchant-locked, created programmatically for disbursements or controlled spend.

Wallet: A A8 Core™ ledger balance a user can fund from an external method and draw from to move money instantly between accounts.
Wealth & portfolio operations: The operational layer of an advisory business: households, multi-custodial positions, fee billing with evidence, statements, and reporting on a reconciled core. Explore.
Webhook: An HTTP callback A8 Core™ sends when an event occurs, so your systems react in real time instead of polling.
Wire transfer: A real-time, bank-to-bank electronic funds transfer settled individually, used for larger or time-critical movements.
Withholding: Tax held back from a distribution and remitted to the government. A8 Core™ records elections, applies federal and state calculations at distribution time, and keeps remittance-support records. Explore.
Workflow & operations: A8 Core™’s operational control fabric: queues and assignment, maker-checker, dual approval, service-level clocks, and exception handling built into the platform where work happens. Explore.

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Fintech glossary.

Account types A8 Core™ supports natively

Custodial Holding CustodialHolding (24)

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Plan Holding PlanHolding (8)

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Custodial Holding `CustodialHolding` (24)

Plan Holding `PlanHolding` (8)

Benefit Obligation `BenefitObligation` (7)

Deposit Liability `DepositLiability` (4)

Servicing Record `ServicingRecord` (2)