5. C.J.S. Attorney and Client § 279.]
interest on lawyers’ trust accounts
Interest on Lawyers’ Trust Accounts. A program that allows a lawyer or law firm to deposit a client’s retained funds into an interest-bearing account that designates the interest payments to charitable, law-related purposes, such as providing legal aid to the poor. • Almost all states have either a voluntary or mandatory IOLTA program. — Abbr. IOLTA. [Cases: Attorney and Client 129.