11 U.S.C. § 746 — Extent of customer claims

(a) If, after the date of the filing of the petition, an entity enters into a transaction with the debtor, in a manner that would have made that entity a customer had that transaction occurred before the date of the filing of the petition, and that transaction was entered into by that entity in good faith and before the qualification under section 322 of this title of a trustee, that entity is treated a customer, and the date of that transaction is treated as the date of the filing of the petition for the purpose of determining that entity’s net equity. (b) An entity does not have a claim as a customer to the extent that that entity transferred to the debtor cash or a security that, by contract, agreement, understanding, or operation of law, is— (1) part of the capital of the debtor; or (2) subordinated to the claims of any or all creditors.