11 U.S.C. § 745 — Treatment of accounts

(a) Accounts held by the debtor for one particular customer in separate capacities must be treated as accounts of separate customers. (b) If a stockbroker or bank holds a customer net equity claim against the debtor, and that claim arose from a transaction for a customer of the stockbroker or bank, each such customer of the stockbroker or bank must be treated as a separate customer of the debtor. (c) Each trustee’s account that is identified as a trustee’s account in the debtor’s books, and that is supported by a trust deed filed with and accepted as such by the Internal Revenue Service under the Internal Revenue Code of 1986, must be treated as a separate customer account for each beneficiary under that trustee account. This section does not define the terms "customer net equity claim", "trust deed", or "customer account".