... designation of a child as co-owner or secondary owner with his or her parent isn't permitted. Bonds must be in the name of the taxpayer, with or without a beneficiary, or in the name of the taxpayer ... alone, the taxpayer's name as primary owner with the taxpayer's spouse as secondary owner, or in the taxpayer's name as primary owner with the child as beneficiary. Question: ... that were issued after December 31, 1989, should be registered in the name of the taxpayer, with or without a beneficiary, or in the name of the taxpayer and the taxpayer's spouse as co-owners....