Yes, similar to IRAs held in consumer deposit accounts.
Section 230.2 Definitions
(a) Account
1. Covered accounts. Examples of accounts subject to the regulation are:
i. Interest-bearing and noninterest-bearing accounts
ii. Deposit accounts opened as a condition of obtaining a credit card
iii. Accounts denominated in a foreign currency
iv. Individual retirement accounts (IRAs) and simplified employee pension (SEP) accounts
v. Payable on death (POD) or ``Totten trust'' accounts
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