About IOLTAwise

IOLTAwise explains client trust accounting: how a law firm records money it holds for clients, reconciles it, and pays it out. It is written for solo and small-firm lawyers and for the bookkeepers and office managers who keep those records day to day.

Who maintains it

IOLTAwise is maintained independently. It is not a law firm, a CPA firm or a bar association, and it has no tie to any bank, practice-management or trust accounting software company. No one pays to be mentioned. The person who maintains it is not a lawyer, so the pages never ask you to rely on an opinion: each one cites the rule it describes so you can read it yourself.

How pages are reviewed

1. Topics come from the questions lawyers and legal bookkeepers search for and ask.
2. Each rule is read at its source: the state's rule of professional conduct, its trust account record-keeping rule, the IOLTA program's own guidance, or the ABA model rule.
3. Drafts are prepared with the help of AI writing tools. Every rule, deadline and figure is then checked by hand against the cited source before a page is published, and the review date is shown on the page.
4. Sample firms, clients and amounts are invented to show the method and are labeled as samples.

Corrections

Rules are amended, and states differ. If a page is wrong for your state, write to help@ioltawise.com with the page and the rule citation. Confirmed errors are corrected and the review date updated.