17 CFR § 300.102 - Accounts held by executors, administrators, guardians, etc.

---
identifier: "/us/cfr/t17/s300.102"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "17 CFR § 300.102 - Accounts held by executors, administrators, guardians, etc."
title_number: 17
title_name: "Commodity and Securities Exchanges"
section_number: "300.102"
section_name: "Accounts held by executors, administrators, guardians, etc."
chapter_name: "SECURITIES AND EXCHANGE COMMISSION"
part_number: "300"
part_name: "RULES OF THE SECURITIES INVESTOR PROTECTION CORPORATION"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "15 U.S.C. 78ccc."
regulatory_source: "44 FR 5077, Jan. 25, 1979, unless otherwise noted."
cfr_part: "300"
---


# 300.102 Accounts held by executors, administrators, guardians, etc.

(a) Accounts held with a member in the name of a decedent or in the name of his estate or in the name of the executor or administrator of the estate of the decedent shall be combined so as to constitute a single account of a separate customer.

(b) An account held with a member by a guardian, custodian, or conservator for the benefit of a ward or for the benefit of a minor under the Uniform Gifts to Minors Act or in a similar capacity shall be deemed to be held by such guardian, custodian, or conservator in a different capacity from any account or accounts maintained by such person in his individual capacity.