Husband and wife come into the bank with $10,500 in cash and a check payable to the husband and drawn on another bank in the amount of $6,500.

They open two seperate irrevocable burial reserve accounts, one for the husband and one for the wife, each in the amount of $8,500.

No CTR?

You do a ctr because they came to the bank with $10,500.00 in cash.

So who gets listed in Section A and B...both husband and wife? Both brought in > $10K cash together, but each ended up with his/her own account with less than $10K in it.

Mark as "Multiple Person" and do a Section A for both. No Section B is needed.

This would be a no brainer if the husband alone brought in > $10K in cash and deposited to two accounts with different owners. In that case he would be listed in Section B with the two account owners listed in Section A.

I guess the fact that the couple brought in the cash and deposited to two accounts each owned by a different person has me questioning things.