11 USC § 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.