17 C.F.R. § 300.103

Accounts held by a corporation, partnership or unincorporated association

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A corporation, partnership or unincorporated association holding an account with a member shall be deemed to be a separate customer distinct from the person or persons owning such corporation or comprising such partnership or unincorporated association if on the filing date it existed for a purpose other than primarily to obtain or increase protection under the Act.

Notes of Decisions
Cited in 1 case, 2014–2014 · leading case: Sec. Inv. Prot. Corp. v. Bernard L. Madoff Inv. Sec. LLC (In re Madoff), 522 B.R. 41 (Bankr. S.D.N.Y. 2014).
Sec. Inv. Prot. Corp. v. Bernard L. Madoff Inv. Sec. LLC (In re Madoff), 522 B.R. 41 (Bankr. S.D.N.Y. 2014). “”); and (4) 17 C.F.R. § 300.103 (a "corporation, partnership, or unincorporated association holding an account with a member shall be deemed to be a separate customer distinct from the person or persons owning such corporation or comprising such partnership or unincorporated…”
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