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western account is a type of municipal security syndicate account where only the member with unsold bonds is responsible for the unsold bonds.
Often a group of broker dealers will form a syndicate to share the risk of distributing a new issue of municipal bonds. All of the members of the syndicate will sign the syndicate agreement detailing each members responsibility. In a western account if a syndicate member has unsold bonds it is only the responsibility of that syndicate member. The other members of the syndicate are not required to help the member sell the unsold bonds.