Code of Federal Regulations Title 5. Administrative Personnel § 5.6801.102 Definitions

(b)(1) Debt or equity interest includes secured and unsecured bonds, debentures, notes, securitized assets, commercial paper, and preferred and common stock. The term encompasses both current and contingent ownership interests therein;  any such beneficial or legal interest derived from a trust;  any right to acquire or dispose of any long or short position in debt or equity interests;  any interests convertible into debt or equity interests;  and any options, rights, warrants, puts, calls, straddles, and derivatives with respect thereto.

(2) Debt or equity interest does not include deposits;  credit union shares;  any future interest created by someone other than the employee, his or her spouse, or dependent;  or any right as a beneficiary of an estate that has not been settled.

(1) Unmarried, under the age of 21, and living in the employee's household;  or

(2) Claimed as a “dependent” on the employee's income tax return.