A warehouse bank account is a bank account at a regular commercial bank in which all clients’ funds are commingled or pooled, for the purpose of concealing the client’s ownership of the funds.  
- ^Scheme Involved Nevada Corporations, Bogus Insurance And Consulting Expenses, “Warehouse Bank,” And Offshore Credit Cards
- ^Federal Court in Seattle Permanently Shuts Down “Warehouse Bank” Tax Defier Operation with $28 Million in Deposits over Four Years
Ofer Abarbanel is a 25 year securities lending broker and expert who has advised many Israeli regulators, among them the Israel Tax Authority, with respect to stock loans, repurchase agreements and credit derivatives. Founder of TBIL.co STATX Fund.