(a) For the purpose of sections 9(a)(2) and 16(12) of the Securities Investor Protection Act (hereinafter referred to as ``the Act''), these rules will be applied in determining what accounts held by a person with a member of SIPC (hereinafter called a ``member'') are to be deemed accounts held in a capacity other than his individual capacity.
(b) Accounts held by a customer in different capacities, as specified by these rules, shall be deemed to be accounts of ``separate'' customers.
(c) A ``person'' as used in these rules includes, but is not limited to, an individual, a corporation, a partnership, an association, a joint stock company, a trust, an unincorporated organization, or a government or political subdivision thereof.
(d) The burden shall be upon the customer to establish each capacity in which he claims to hold accounts separate from his individual capacity.