RPC RULE 1.15B
                     REQUIRED TRUST ACCOUNT RECORDS


    (a) A lawyer must maintain current trust account records. They may be in
electronic or manual form and must be retained for at least seven years
after the events they record. At minimum, the records must include the following:

    (1) Checkbook register or equivalent for each trust account, including
entries for all receipts, disbursements, and transfers, and containing at least:

    (i) identification of the client matter for which trust funds were
received, disbursed, or transferred;

    (ii) the date on which trust funds were received, disbursed, or transferred;

    (iii) the check number for each disbursement;

    (iv) the payor or payee for or from which trust funds were received,
disbursed, or transferred; and

    (v) the new trust account balance after each receipt, disbursement, or transfer;

    (2) Individual client ledger records containing either a separate page
for each client or an equivalent electronic record showing all individual
receipts, disbursements, or transfers, and also containing:

    (i) identification of the purpose for which trust funds were
received, disbursed, or transferred;

    (ii) the date on which trust funds were received, disbursed or transferred;

    (iii) the check number for each disbursement;

    (iv) the payor or payee for or from which trust funds were received,
disbursed, or transferred; and

    (v) the new client fund balance after each receipt, disbursement, or transfer;

    (3) Copies of any agreements pertaining to fees and costs;

    (4) Copies of any statements or accountings to clients or third
parties showing the disbursement of funds to them or on their behalf;

    (5) Copies of bills for legal fees and expenses rendered to clients;

    (6) Copies of invoices, bills or other documents supporting all
disbursements or transfers from the trust account;

    (7) Bank statements, copies of deposit slips, and cancelled checks or
their equivalent;

    (8) Copies of all trust account client ledger reconciliations; and

    (9) Copies of those portions of clients' files that are reasonably
necessary for a complete understanding of the financial transactions
pertaining to them.

    (b) Upon any change in the lawyer's practice affecting the trust account,
including dissolution or sale of a law firm or suspension or other change
in membership status, the lawyer must make appropriate arrangements for the
maintenance of the records specified in this Rule.

Washington Comments

    [1] Paragraph (a)(3) is not intended to require that fee agreements be in
writing. That issue is governed by Rule 1.5.

    [2] If trust records are computerized, a system of regular and frequent
(preferably daily) back-up procedures is essential.

    [3] Paragraph (a)(9) does not require a lawyer to retain the entire
client file for a period of seven years, although many lawyers will choose
to do so for other reasons. Rather, under this paragraph, the lawyer must
retain only those portions of the file necessary for a complete
understanding of the financial transactions. For example, if a lawyer
received proceeds of a settlement on a client's behalf, the lawyer would
need to retain a copy of the settlement agreement. In many cases, there
will be nothing in the client file that needs to be retained other than the
specific documents listed in paragraphs (a)(2)-(8).


[Amended effective September 1, 2006.]