In the District of Columbia, 澳门赌场官网对委托给他或她的资金的责任由司法部管辖.C. 规则 of Professional Conduct, specifically Rule 1.15. 在这个规则下, 作为代理的结果，澳门赌场官网拥有的客户或第三方资金(信托基金)必须存入信托账户.
8月1日生效, 2010, 名义上的或预计在短期内持有的信托基金, 因此，他们的收入不会超过获得这种收入的成本, are to be held in an IOLTA帐户 in a compliant bank.
The IOLTA帐户 is opened by the lawyer completing the D.C. IOLTA Account Registration Form and submitting the form to a D.C. 符合IOLTA标准的银行.
IOLTA形式
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Note: Many banks use this form. 但是，当您开立IOLTA帐户时，请随身携带该表格，然后将其转发给D.C. 酒吧基础. 不要直接寄给澳门赌场官网协会或尝试在网上填写.
D.C. IOLTA账户应包括控制该账户的澳门赌场官网或澳门赌场官网事务所的姓名和“D”字样.C. IOLTA Account or IOLTA Account.
Interest earned on the pooled trust funds in a D.C. IOLTA帐户 goes to the D.C. 酒吧基础 to fund pro bono legal services. A D.C. IOLTA账户使用澳门赌场官网基金会的税务识别号，因为基金会是权益的受益所有人.
客户资金是名义上的还是短期持有的决定取决于每个经营该账户的澳门赌场官网或澳门赌场官网事务所的合理判断. (见规则1).15、评论[5])
Frequently Asked Questions
Am I required to have an IOLTA帐户?
Yes, if you receive IOLTA eligible funds. 在您开始接收信托资金之前，您不需要拥有任何客户信托账户. 例如，非私人执业的澳门赌场官网可能永远不会收到IOLTA合格的资金. When you begin to receive funds on behalf of clients, such as advance fees or unearned costs, 您必须为每个客户维护一个单独的信托账户(如果预计为客户赚取的利息超过维护账户的成本), 或一个有利息的共同客户或“汇集”信托账户，以持有多个客户的资金. 预先支付的费用，例如固定费用或按小时收费的款项，通常存入D.C. IOLTA帐户. Absent informed consent from the client, a fee advance from a client must be placed in a trust account. Most firms place these fee advances in a D.C. 因为预付款被认为是名义上的或短期持有，因此个人信托账户中赚取的任何利息将被用于管理费用. Therefore, if you receive IOLTA eligible funds, you must have a D.C. IOLTA帐户. 如果你作为澳门赌场官网收到的钱是支付你已经提供的法律服务, 例如, 你完成了工作, sent a bill and were paid, then you do not need a trust account of any kind.
Are there any exceptions to the new, mandatory IOLTA帐户 rule?
Yes, there are two limited exceptions. Trust funds are not deposited into a D.C. 当澳门赌场官网在其他方面遵守法庭的相反授权时，即为《澳门赌场官方软件》. 换句话说, 如果法院命令指示澳门赌场官网将信托资金存入D账户以外的账户.C. IOLTA帐户, the lawyer must comply. 第二种例外情况发生在澳门赌场官网参与并遵守该澳门赌场官网持有执照并主要从事业务的另一个司法管辖区的IOLTA计划时. 例如, if the lawyer is licensed in and principally practices in Maryland, IOLTA eligible funds from D.C. 客户可以存入马里兰州IOLTA账户，澳门赌场官网不需要D.C. IOLTA帐户.
Lawyers may seek additional guidance from the D.C. 酒吧’s legal ethics counsel, at 202-737-4700, ext. 1010或at (电子邮件保护).
How do I set up an IOLTA帐户?
你的商业(经营)账户所在的同一家金融机构应该能够帮助你使用正确的表格设置账户, 但您可以选择经批准的金融机构名单上的任何金融机构. 获批准金融机构的名单，可从.C. 澳门赌场官网基金会(202-467-3750)或专业责任委员会(202-638-4290). 如果你在金融机构与之打交道的人不知道IOLTA账户是什么, 去找另一个人, 分支, 或者金融机构, 或致电IOLTA项目管理员(202-467-3750)或D .的实践管理顾问.C. 酒吧 (202-780-2762 or 202-780-2764) for help.
Where can I find the IOLTA形式?
Do all of my trust accounts have to be IOLTA帐户s?
No, 只是一个共同客户信托账户，您可以将多个客户的客户资金存入该账户，该账户的金额是象征性的，或将在短时间内持有. 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. 是否单独设立信托账户取决于澳门赌场官网的合理判断(见规则1).15、评论[5]). 当资金超过“名义”和/或持有时间超过“短期”时，一般会设立单独账户, 这样赚来的利息就不会被管理账户的成本所消耗.
