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    ABA Model Rules on Client Trust Account Records - Rule 4 Comment

    Comment

    1. Rules 4 and 5 provide for the preservation of a lawyer’s client trust account records in the event of dissolution or sale of a law practice. Regardless of the arrangements the partners or shareholders make among themselves for maintenance of the client trust records, each partner may be held responsible for ensuring the availability of these records. For the purposes of these Rules, the terms “law firm,” “partner,” and “reasonable” are defined in accordance with Rules 1.0(c),(g), and (h) of the Model Rules of Professional Conduct