17 C.F.R. § 300.103 Accounts held by a corporation, partnership or unincorporated association.
Title 17 - Commodity and Securities Exchanges
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.
Title 17: Commodity and Securities Exchanges
PART 300—RULES OF THE SECURITIES INVESTOR PROTECTION CORPORATION
Accounts of “Separate” Customers of SIPC Members
§ 300.103 Accounts held by a corporation, partnership or unincorporated association.