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Directory of IOLTA Programs

Visit our Directory of IOLTA Programs in the United States and Canada.

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Status of IOLTA Programs

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.

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IOLTA Rules by Jurisdiction

ABA Model Rules of Professional Conduct Rule 1.15 encourages that lawyers be required to establish a separate account for funds belonging to clients or other third parties. Each jurisdiction has a Rule 1.15 or equivalent that sets forth this requirement and the requirements for opening, managing, and making distributions from these accounts. In the majority of jurisdictions, the rule requires that client funds be deposited into an IOLTA account. The specific rules governing IOLTA accounts vary by jurisdiction. A chart containing the applicable trust account rules for each jurisdiction can be found here.

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