在哥伦比亚特区, a lawyer’s responsibility for funds that are entrusted to him or her is governed by the D.C. 职业行为规则，特别是规则1.15. 在这个规则下, client or third party funds in the lawyer’s possession (trust funds) as a result of a representation must be placed in a trust account.
8月1日生效, 2010, trust funds that are nominal in amount or expected to be held for a short period of time, and thus will not earn income greater than the cost incurred to secure such income, 存放在符合规定的银行的IOLTA帐户内.
IOLTA账户是由澳门赌场官网填写D.C. IOLTA账户注册表格，并将表格提交给D.C. 符合IOLTA标准的银行.
IOLTA形式
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注意:许多银行使用这种形式. However, take the form with you when you open an IOLTA帐户, then forward it to the D.C. 酒吧基础. Do not send it directly to the 酒吧 or attempt to fill it out online.
D.C. IOLTA帐户 shall include the name of the lawyer or law firm that controls the account and the words D.C. IOLTA帐户或IOLTA帐户.
在a . D .组合信托基金所赚取的利息.C. IOLTA的账户归D.C. 澳门赌场官网基金会资助无偿法律服务. A D.C. IOLTA帐户 uses the 酒吧基础’s tax identification number because the Foundation is the beneficial owner of the interest.
The determination of whether client funds are nominal in amount or to be held for a short period of time rests in the sound judgment of each lawyer or law firm operating the account. (见规则1).15、评论[5])
For additional information about client trust accounts or handling client funds, contact the D.C. 酒吧 执业管理谘询服务 at 202-780-2764 (Kaitlin McGee) or 202-780-2762 (Dan Mills). The 执业管理谘询服务 is a free and confidential service of the District of Columbia 酒吧 to help members with a wide range of practice management issues. For free and confidential assistance with ethical questions, please contact the D.C. 澳门赌场官网协会法律道德顾问，电话:202-737-4700 ext 1010.
常见问题
我需要有一个IOLTA账户吗?
是的，如果你收到了符合IOLTA条件的资金. You are not required to have any client trust accounts until you begin to receive trust funds. 例如, lawyers who are not in private practice may never receive IOLTA eligible funds. 当你开始代表客户接收资金时, 比如预支费用或不劳而获的费用, you must maintain either a separate trust account for each client (if the amount is expected to earn interest for the client in excess of the cost of maintaining the account), or an interest bearing common–client or “pooled” trust account to hold the funds of more than one client. Advance fee payments such as flat fees or sums against which an hourly rate will be applied are typically deposited into the D.C. IOLTA帐户. 未获得病人的知情同意, 客户预付的费用必须存入信托账户. 大多数公司将这些预付费用存入银行.C. IOLTA帐户 because the advances are considered either nominal in amount or to be held for a short period of time and therefore any interest earned in an individual trust account would be consumed by the expense of administration. 因此，如果您收到IOLTA符合条件的资金，您必须获得D.C. IOLTA帐户. If money you receive as a lawyer is for payment of legal services you have already provided, 例如, 你完成了工作, 寄了一张账单，并得到了付款, 那么你就不需要任何形式的信托账户了.
新的强制性IOLTA账户规则有什么例外吗?
是的，有两个有限的例外. 信托基金不存入D.C. IOLTA when the lawyer is otherwise compliant with the contrary mandates of a tribunal. 换句话说, if a court order directs the lawyer to place trust funds in an account other than a D.C. 根据法律规定，澳门赌场官网必须遵守. The second exception occurs when the lawyer is participating in and compliant with the IOLTA program of another jurisdiction where the lawyer is licensed and principally practices. 例如, if the lawyer is licensed in and principally practices in Maryland, IOLTA合格资金来自D.C. clients can be deposited into the Maryland IOLTA帐户 and the lawyer would not need a D.C. IOLTA帐户.
澳门赌场官网可以向司法部寻求额外的指导.C. 澳门赌场官网协会法律道德顾问，电话202-737-4700，分机. 1010或at (电子邮件保护).
我如何建立一个IOLTA帐户?
The same financial institution where you have your business (operating) account should be able to help you set it up using the proper forms, but you may choose any financial institution that is on the list of approved financial institutions. The list of approved financial institutions is available from the D.C. 酒吧基础 (202-467-3750) or from the 专业责任委员会 (202-638-4290). If the person you are dealing with at the financial institution does not know what an IOLTA帐户 is, 去找另一个人, 分支, 或者金融机构, or call the IOLTA program administrator (202-467-3750) or the Practice Management Advisor of the D.C. 咨询电话:202-780-2762或202-780-2764.
我在哪里可以找到IOLTA表格?
这是一页，51页.80kb PDF文件
现在下载并保存
注意:许多银行使用这种形式. However, take the form with you when you open an IOLTA帐户, then forward it to the D.C. 酒吧基础. Do not send it directly to the 酒吧 or attempt to fill it out online.
我所有的信托账户都必须是IOLTA账户吗?
No, just the common–client trust account to which you deposit client funds of more than one client that are nominal in amount or to be held for a short period of time. Other trust accounts that you may choose to open for a single client ordinarily will not be IOLTA帐户s; the client will get all interest on the funds held. Whether to set up a separate trust account rests in the sound judgment of the lawyer (见规则1).15、评论[5]). The separate account is generally set up when the funds are more than “nominal” and/or to be held for longer than a “short” duration, such that the interest earned will not be consumed by the cost of administering the account.
