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REQUEST TO ESTABLISH IOLTA ACCOUNT
TO [Institution]: Date: ________________
_________________________________________
_________________________________________
FROM [Lawyer/Firm]:
__________________________________________
As provided by the Rule of Professional Conduct RPC 1.14, the undersigned lawyer/law firm is required to participate in the Interest on Lawyers Trust Accounts (IOLTA) program under which pooled noninterest-bearing lawyers trust accounts are converted to interest-bearing accounts with the interest to be paid to the Legal Foundation of Washington, a nonprofit charitable organization.
(Check one)
______ We presently have a noninterest -bearing trust account, Account No. ,
which we request you convert to an interest-bearing IOLTA, checking account.
_______ We presently do not have a checking account for our nominal or short-term closing funds and wish to establish an IOLTA checking account for those funds.
We understand that you may require a supplemental account agreement in addition to your usual signature cards and other documentation. Please advise us as to what you need, in addition to our agreement to the following terms and conditions governing our IOLTA account:
1. Funds deposited in the interest-bearing IOLTA checking account must be kept separate from the general account or the individual client trust accounts of the undersigned lawyer or law firm.
2. Interest or dividends, net of reasonable check and deposit processing charges which shall only include items deposited charge, monthly maintenance fee, per item check charge and per deposit charge, on the average monthly balance, or as otherwise computed in accordance with your standard accounting practice, should be remitted monthly, but at least quarterly to the Legal Foundation of Washington. Remittances should be made directly by your check to the Foundations lockbox, Legal Foundation of Washington, P.O. Box 84383, Seattle Terminal Annex, Seattle, Washington 98124-5683.
If your institution has more than one IOLTA account, please submit a single check for all of them.
3. With each remittance to the Foundation, please transmit a completed Interest on IOLTA Accounts Remittance Report. RPC 1.14 (c)(4) requires this report to include the name of the lawyer or law firm for whom the remittance is sent, the rate of interest applied, the amount of service charges deducted, if any, and the account balances for the period in which the report is made. A report form that complies with RPC 1.14 (c)(4) is attached. Information contained within this report must be transmitted to the undersigned lawyer or law firm.
If your remittance combines interest from multiple IOLTA accounts, the information required by the Interest on IOLTA Accounts Remittance Report must be submitted for each separate account. Please attach this report to the check.
4. Please utilize the Foundations tax identification number on IOLTA accounts:
91-1263533. Because the Legal Foundation of Washington, the beneficiary of the Interest on IOLTA accounts, is a section 501 (c)(3) charitable organization, IRS form 1099 should not be completed for IOLTA accounts.
Inquiries may be directed to the Legal Foundation of Washington at (206) 624-2536.
Thank you for your prompt attention to this request. Your cooperation and support for this important program is greatly appreciated.
Sincerely yours,
__________________________________
Lawyer/Law Firm
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