10 Pa. Code § 9.3
An institution with fiduciary and other representative powers under Chapter 4 of the Banking Code (7 P. S. §§ 401-407) may accept IRA accounts. If an IRA account is accepted by a department of the institution other than its trust department, the instruments creating the account shall establish it as a savings or time deposit with the institution, the account may not be commingled, and the account may be pooled subject to the provisions of § 9.4 (relating to rules governing commingling and pooling of IRA accounts). If an IRA account is accepted by the trust department of an institution, the account may be commingled and pooled subject to the provisions of § 9.4.
10 Pa. Code § 9.3
This section cited in 10 Pa. Code § 9.4 (relating to rules governing commingling and pooling of IRA accounts).