IOLTA programs are created either by order of a jurisdiction's highest court order or by state statute. There are three types of programs:
(1) Mandatory, in which all lawyers in the jurisdiction who maintain client trust accounts must participate.
(2) Opt-out, in which all lawyers participate unless they affirmatively choose not to participate.
(3) Voluntary, in which lawyers must affirmatively decide to participate.
Mandatory | Opt-Out | Voluntary |
Alabama Arizona Arkansas California (L) Colorado Connecticut (L) Delaware District of Columbia Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kentucky Louisiana Maine Maryland (L) Massachusetts Michigan Minnesota Missouri Mississippi Montana Nevada New Hampshire New Jersey New Mexico New York (L) North Carolina North Dakota Ohio (L) Oklahoma Oregon Pennsylvania Rhode Island South Carolina Tennessee Texas Utah Vermont Washington West Virginia Wisconsin Wyoming | Alaska Kansas Nebraska Virginia
| South Dakota Virgin Islands |
46 | 4 | 2 |
Notes:
Jurisdictions in bold converted from voluntary status.
Jurisdictions in italic converted from opt-out status.
(L) denotes programs created by state legislature (state statute). All other programs were created by state Supreme Court order.