111.   Most have custodial accounts opened by parents or grandparents.

112.   Ms. Kim said she opened an account in her own name at the Banca Popolare di Brescia in the nearby Piazza Giuseppe Verdi.

113.   New customers can get brokerages CDs by opening an account at the firm.

114.   Ms. Gannon and Pomponio opened brokerage accounts, the government said.

115.   No minimum amount is required to open an account.

116.   Note that parents will need to open custodial accounts for underage children.

117.   OK, Dan Lynch goes into the bank and opens an account.

118.   Once service is established, users are encouraged to use a personal computer to open an account at www.myvzw.com, the My Verizon Wireless site.

119.   Olivo said he has encountered similar problems with ETrade at least four times since opening an account nine months ago.

120.   Opponents said racing officials would have no reliable way of knowing who was opening an account on the Internet.