The structure and
classification up to isomorphism of a naturally arising class of local rings is
determined. Although we are primarily interested in the case of a finite residue field
K, our results apply in fact over any field K of characteristic ≠2. The problem is
shown to be equivalent to that of classifying two-dimensional subspaces
of M2(K) up to congruence, and it is in these terms that the question is
addressed.