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11 U.S. Code § 763 - 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)
A member of a clearing organization shall be deemed to hold such member’s proprietary account in a separate capacity from such member’s customers’ account.
(c)
The net equity in a customer’s account may not be offset against the net equity in the account of any other customer.
Historical and Revision Notes
senate report no. 95–989

Section 763 provides for separate treatment of accounts held in separate capacities. A deficit in one account held for a customer may not be offset against the net equity in another account held by the same customer in a separate capacity or held by another customer.

Editorial Notes
Amendments

1984—Subsec. (a). Pub. L. 98–353 substituted “by the debtor for” for “by” and “treated as” for “deemed to be”.

Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment

Amendment by Pub. L. 98–353 effective with respect to cases filed 90 days after July 10, 1984, see section 552(a) of Pub. L. 98–353, set out as a note under section 101 of this title.