17 CFR § 300.103 - Accounts held by a corporation, partnership or unincorporated association.

---
identifier: "/us/cfr/t17/s300.103"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "17 CFR § 300.103 - Accounts held by a corporation, partnership or unincorporated association."
title_number: 17
title_name: "Commodity and Securities Exchanges"
section_number: "300.103"
section_name: "Accounts held by a corporation, partnership or unincorporated association."
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"
---


# 300.103 Accounts held by a corporation, partnership or unincorporated association.

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.