11 U.S.C. § 745 : US Code - Section 745: Treatment of accounts

Search 11 U.S.C. § 745 : US Code - Section 745: Treatment of accounts

(a) Accounts held by the debtor for a particular customer in
separate capacities shall be treated as accounts of separate
customers.
(b) If a stockbroker or a bank holds a customer net equity claim
against the debtor that arose out of a transaction for a customer
of such stockbroker or bank, each such customer of such stockbroker
or bank shall be treated as a separate customer of the debtor.
(c) Each trustee's account specified as such on the debtor's
books, and supported by a trust deed filed with, and qualified as
such by, the Internal Revenue Service, and under the Internal
Revenue Code of 1986, shall be treated as a separate customer
account for each beneficiary under such trustee account.