A corporate fiduciary exercising trust powers or any powers as a fiduciary shall:(1) keep, separate and apart from its other business, separate books and accounts for its fiduciary accounts; and(2) keep all securities and property that is held for its fiduciary accounts (other than money) at all times segregated from and unmingled with its own securities and property.As added by P.L.262-1995, SEC.90.
Indiana Legal Code