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Plain-language trust-accounting rules and official sources for every U.S. jurisdiction. Start with your state, or just ask.
Ask the IOLTA Assistant
Trust-accounting and IOLTA questions, answered only from official sources with citations. Not legal advice.
New to trust accounting? Start here
These universal principles govern how client funds are held, protected, and recorded — before you get into any state's specific rules.
When client funds must be held in trust, when IOLTA applies, and what records need to exist.
Keeping every trust dollar owned, available, authorized, and traceable.
Keeping firm money separate from client and third-party funds — and the narrow exceptions.
The journals, ledgers, and three-way reconciliation that reconstruct every transaction.
LexTabs handles the deposits, client ledgers, and three-way reconciliation this library describes.
This library is general information, not legal advice, and does not create an attorney-client relationship. Rules vary by jurisdiction and change over time — always confirm current requirements with the official sources and your state bar before acting.