Many of us have joint bank accounts, and have clients who own joint bank accounts. Joint accounts can be useful in many instances, including where multiple parties want ownership of and access to the funds in the account (for example, spouses share a checking account or brokerage account), or where an elderly or infirm account owner wants assistance with bill pay, check writing or other banking functions (for example, a daughter is added to her mother's checking account to pay mom's monthly utility bills). While both of these scenarios are common, there is an important consideration for account owners and their estate planning attorneys—is the account in question truly a joint account, or is it merely a convenience account? While this may appear to be a simple question, this issue is ripe for litigation and frequently plays out in the courts after one of the account owners passes away.