(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.
(Pub. L. 95–598, Nov. 6, 1978, 92 Stat. 2613; Pub. L. 97–222, §11, July 27, 1982, 96 Stat. 238; Pub. L. 98–353, title III, §483, July 10, 1984, 98 Stat. 383; Pub. L. 103–394, title V, §501(d)(28), Oct. 22, 1994, 108 Stat. 4146.)
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