[Code of Federal Regulations] [Title 31, Volume 3] [Revised as of July 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 31CFR597.404] [Page 487] TITLE 31--MONEY AND FINANCE: TREASURY CHAPTER V--OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY PART 597_FOREIGN TERRORIST ORGANIZATIONS SANCTIONS REGULATIONS--Table of Contents Subpart D_Interpretations Sec. 597.404 Setoffs prohibited. A setoff against blocked funds (including a blocked account) by a U.S. financial institution is a prohibited transaction under Sec. 597.201 if effected after the effective date.