WEALTH MANAGEMENT GLOSSARY

C Corporation

Call Option

Call Provision

Capital Gain Or Loss (Also Realized Gains/Losses)

Certificate Of Deposit

Chinese Wall

Claim Against An Estate

Codicil

Collateralized Mortgage Obligation (CMO)

Commercial Paper

Common Stock

Common Trust Fund

Community Property

Complex Trust

Conservator

Contest Of A Will

Convertible Bond

Corporate Bonds

Cost Basis Or Tax Cost

Coupon Rate

Credit Shelter Trust

Current Yield (Or Yield To Market)

Custodian-To-Custodian Transfer (IRA)

Cyclical Stocks

For tax purposes, the difference between the purchase price and selling price of an asset. If the asset's sale price is greater than the original purchase price, a capital gain results. If the asset is sold for less than the original price the investor experiences a capital loss.