SPECIAL MEMORANDUM ACCOUNT (SMA) is a sub-account of a margin account for excess equity. It can be withdrawn or used to buy more securities.
CPT is Cost Per Thousand.
FLOWER BOND is a U.S. Treasury bond, issued in the 1950s and 1960s, that may be tendered at par value for payment of federal estate taxes, even though its market price may be substantially less.
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