; or (B) real estate or equipment that is leased to a marijuana-related business solely because the owner or operator of the real estate or equipment leased the real estate or equipment to a marijuana-related business. (c) Prohibition on denying master accounts to depository institutions because of marijuana-Related funds Notwithstanding any other provision of law, the Board of Governors of the Federal Reserve System may not deny a master account to a depository institution solely on the basis that the depository institution accepts deposits of funds from marijuana-related businesses. (d) Protections under Federal law (1) Investigation and prosecution A depository institution that provides financial services to a marijuana-related business, or the officers, directors, and employees of that business, shall be immune from Federal criminal prosecution or investigation for providing those services. (2) Federal criminal law A depository institution that provides financial services to a marijuana-related business, or the officers, directors, and employees of that business, shall not be subject to a criminal penalty under any Federal law solely for providing those services or for further investing any income derived from such services. (3) Forfeiture A depository institution that has a legal interest in the collateral for a loan made to an owner, operator, or employee of a marijuana-related business, or to an owner or operator of real estate or equipment that is leased to a marijuana-related business, shall not be subject to criminal, civil, or administrative forfeiture of that legal interest pursuant to any Federal law for providing such loan. (e) Rule of construction Nothing in this section requires a depository institution to provide financial services to a marijuana-related business. 205. Requirements for filing suspicious activity reports (a) Definition In this section, the term deposit account records — (1) means account ledgers, signature cards, certificates of deposit, passbooks, corporate resolutions