In which account type do individuals have ownership stakes that can be affected by the death of one partner?

The question addresses the ownership stakes of individuals in an account type that is impacted by the death of one partner. A Partnership Account is specifically designed for two or more individuals who share ownership and responsibilities within the business. When one partner dies, the legal ramifications can shift ownership interests depending on the partnership agreement, which often dictates how ownership is handled in the event of a partner's death.

In contrast, a Joint Tenancy Account usually means that both parties have equal rights to the property within that account and typically features the right of survivorship. This means that if one holder dies, the surviving holder automatically inherits the deceased's share, which does not affect the ownership stakes in the same way as a partnership.

A Sole Proprietorship involves a single owner and does not contain any shared ownership dynamics, so the death of the owner would terminate the account rather than redistribute ownership among partners.

An Individual Retirement Account is set up for individual ownership and does not involve partnerships, making it irrelevant to the dynamics described in the question.

Thus, the characteristics of a Partnership Account align specifically with the concept of ownership stakes being affected by the death of one partner, confirming it as the appropriate choice for this question.