---
kind: "section"
citation: "17 C.F.R. § 300.102"
title: "17"
number: "300.102"
heading: "Accounts held by executors, administrators, guardians, etc."
url: "https://uscodex.org/cfr/17/300.102"
---

# §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.

## Notes

### Authority

Authority: 15 U.S.C. 78ccc.

### Source

Source: 44 FR 5077, Jan. 25, 1979, unless otherwise noted.