IOLTA & Trust Account Guidance
Handling client funds is one of the most rigorously scrutinized responsibilities in legal practice. The Law Offices of Daniel J. Siegel counsels solo practitioners and law firms throughout Pennsylvania and New Jersey on maintaining complete, audit-ready trust accounting systems that comply strictly with Rule 1.15.
From establishing reliable three-way reconciliation protocols to conducting preventive internal audits, we help practitioners identify and correct recordkeeping anomalies early, well before an accounting oversight attracts regulatory attention.
When an overdraft notice or inquiry letter from the Disciplinary Board arrives, we provide swift, strategic representation and expert guidance to resolve client fund inquiries discreetly and protect your license.
Trust account counsel in practice
Led by Daniel J. Siegel, Chair of the Pennsylvania Bar Association Committee on Legal Ethics and Professional Responsibility, offering rigorous compliance reviews and disciplinary defense.
Trust accounting setup & bookkeeping procedures
Establishing compliant trust ledgers, check registers, and structured client-by-client accounting workflows.
Preventive IOLTA auditing & error correction
Reviewing trust books and correcting ledger discrepancies early before regulatory authorities get involved.
Bank overdraft notice response & resolution
Investigating automated bank overdraft reports and preparing prompt, documented explanations for Disciplinary Counsel.
Responding to Disciplinary Board inquiries
Guiding lawyers through inquiries, audits, and formal record requests concerning client funds.
Defense in trust account disciplinary matters
Defending attorneys facing formal complaints or disciplinary proceedings regarding client fund handling.
Expert guidance in Pennsylvania & New Jersey
Providing authoritative regulatory counsel under both Pennsylvania Rule 1.15 and New Jersey RPC 1.15.
Three-way reconciliation compliance review
Ensuring your trust records pass monthly reconciliations between bank balance, check register, and client ledgers.
IOLTA questions answered
Clear answers on trust accounting rules, overdraft notifications, and Disciplinary Board audit requirements.