Iowa Client Trust Account Rules (Iowa Court Rules Chapter 45)
What is Iowa Client Trust Account Rules (Iowa Court Rules Chapter 45)?
Iowa's client trust account rulebook: the trust account itself, what may and may not go in it, the journal, ledgers, electronic transfer logs and monthly three-way reconciliations kept for six years, signatory and withdrawal controls, pooled IOLTA accounts with interest to the Lawyer Trust Account Commission and overdraft reporting to the Client Security Commission, annual certification, and the handling of advance fees, retainers, flat fees and successor signatories. It comprises 23 controls organised across 3 domains, and applies in the United States.
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