services in the areas of charitable giving, IRA rollovers, real estate, trust and fiduciary services, custody, tax-exempt securities, and tax guidance, as well as tax, retirement, and estate planning. Its customers include professionals and business executives; business owners and entrepreneurs; and individuals with accumulated wealth or with a liquidity event, such as an inheritance, divorce settlement, stock option exercise, or sale of a business. The company was incorporated in 1997 and is based in Bethesda, Maryland. Chevy Chase Trust Company operates as a subsidiary of Capital One, National Association.