10 Pa. Code § 9.1
The following words and terms, when used in this chapter, have the following meanings, unless the context clearly indicates otherwise:
Commingle-To invest the funds of different accounts of an institution in a common trust or investment fund.
IRA account-A trust created under the Employee Retirement Income Security Act of 1974 (26 U.S.C.A. § 401et seq.) and amendments to the act, for the exclusive benefit of an individual or the beneficiaries of the individual, or both, which is in accord with the provisions of 408(a) or (h) of the Internal Revenue Code of 1954 and the regulations of the Internal Revenue Service pertaining to the sections.
Institution-A bank as defined in 581 of the Internal Revenue Code of 1954, and the regulations of the Internal Revenue Service pertaining to the section, including a savings bank, a savings association and a credit union, but not including a bank the accounts of which are not insured by a department or agency of the United States.
Keogh or H.R. 10 Plan-A trust authorized under the act of October 10, 1962, Pub. L. 87-79276 Stat. 809, for the benefit of a self-employed individual or other participants, which qualifies under the Internal Revenue Code of 1954, exempt from tax under the Code and subject to the regulations of the Internal Revenue Service pertaining to such trusts.
Pool-To combine the funds of different accounts in a single deposit or account.
Trust-A trust or custodial account as those terms are defined in 408(a) or (h) of the Internal Revenue Code of 1954 and the regulations of the Internal Revenue Service pertaining to such sections.
10 Pa. Code § 9.1