Supreme Court Rules Table of Contents
INTEREST ON TRUST ACCOUNTS PROGRAM SIGN-UP FORM AND ANNUAL TRUST ACCOUNTING COMPLIANCE CERTIFICATE
To establish an IOLTA account, download the Authorization to Financial Institutions form from the website of the New Hampshire Bar Foundation (see link to website below) or obtain a copy from the New Hampshire Bar Foundation. A copy of the form with new account information should be faxed to 603-224-2910 or mailed to the New Hampshire Bar Foundation, 112 Pleasant Street, Concord, NH 03301.
The AUTHORIZATION TO FINANCIAL INSTITUTIONS FORM may be downloaded from the website of the New Hampshire Bar Foundation at the following address:
http://www.nhbarfnd.org/pdf/IOLTA_Authorization.pdf
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Rule 50-A requires all attorneys, individually or through their law firms, to file the Annual Trust Accounting Compliance Certificate form with the Supreme Court.
Completed forms must be delivered to either the New Hampshire Bar Association or the Supreme Court clerk by August first of each year. Failure to file shall be deemed a violation of Rule 1.15 of the Rules of Professional Conduct and the applicable Supreme Court Rule.
NEW HAMPSHIRE SUPREME COURT
ANNUAL TRUST ACCOUNTING COMPLIANCE CERTIFICATE FOR ________
(To be filed on or before August 1, )
Note: For members of the Judiciary or other members of the New Hampshire Bar who are not engaged in private practice:
I do hereby certify that I am not in the private practice of law and do not have in my possession, or under my control, any funds or other property belonging to clients.
________________________ __________ _____________________
Date Attorney's Signature
_________________________
Printed Name & Address
INSTRUCTIONS: Each sole practitioner or law firm is required to complete either Section I or Section II. If you choose to complete Section I, answer all six questions listed below and either Certificate A or B. If you choose to complete Section II, execute the "Agreement and Authorization" in that section. Return the complete form to: Clerk of Court, New Hampshire Supreme Court, Frank Kenison Supreme Court Building, Concord, New Hampshire 03301, or to the New Hampshire Bar Association, 112 Pleasant Street, Concord, New Hampshire 03301.
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Name of Lawyer or Law Firm Filing This Certificate or Agreement & Authorization
_______________________________________________________________________
Address
FOR LAW FIRMS
The following members of the Bar of the Supreme Court of the State of New Hampshire are covered by the below certification or agreement and authorization (please list alphabetically):
________________________ ________________________
________________________ ________________________
________________________ ________________________
SECTION I
CERTIFICATION
1. Do you keep funds of clients in a separate bank trust account(s) as required by N.H. Supreme Court Rule 50, Section (2) and by Rule 1.15 of the Rules of Professional Conduct? __________ If no, explain:
2. List the names of all banks in which you or your firm maintain accounts in which funds of clients are placed, the title of each account, the account number of each account, and whether or not the account is
interest-bearing: (Use a separate page if necessary.)
Bank Acct. Name Acct. Number Interest-Bearing?
a. _______________________________________________________________________
b. _______________________________________________________________________
c. _______________________________________________________________________
e. __________________________________________________________________________
3. Do you have any interest-bearing trust account from which you do not transfer the interest to the client or transfer the interest, at least quarterly, to the New Hampshire Bar Foundation, in accordance with New Hampshire Supreme Court Rule 50(1) C? __________
If yes, explain:
4. Do you pay any of your personal or office expenses out of a clients' trust account? __________
If yes, explain:
5. Since filing your last certificate, were any of your trust account checks dishonored by the bank because of insufficient funds in the account or for any other reason? __________
If yes, explain:
6. At all times since filing your last certificate, did the balance of funds in your clients' trust account equal or exceed the obligations you owed to your clients with respect to such accounts? __________
If no, explain:
7. Do you maintain a trust accounting system including, at a minimum:
Yes No
a. A ledger or system showing all receipts and disbursements
from your trust account or accounts with appropriate
entries identifying the source of receipts and the nature of disbursements? _______ _______
b. A separate accounting page or column for each client
for whom property is held showing all receipts and
disbursements and a running balance? ________ _______
c. An index or equivalent, single source for identification
of all trust accounts, including special interest bearing
trust accounts, probate accounts, custodial accounts and
client agency accounts? ________ ________
If the answer to any of the above questions is no, explain:
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TO COMPLETE THIS CERTIFICATION EXECUTE ONE OF A, B, OR C BELOW
A. LAWYER CERTIFICATE (1)
I do hereby certify that I (the firm of which I am a member) do not maintain a trust account and do not have in my possession any assets or funds of clients.
Dated: ______________________________
Attorney or Law Firm
by ______________________________
Authorized Agent
B. LAWYER CERTIFICATE (2)
I do hereby certify that I have read Rule 1.15 of the Rules of Professional Conduct and New Hampshire Supreme Court Rule 50, Section (2) and that based upon my own personal knowledge, client funds maintained by me [or my firm] are held in accounts in full compliance with the foregoing rules.
Dated: ______________________________
Attorney or Law Firm
by ______________________________
Authorized Agent
C. LAWYER'S ACCOUNTANT CERTIFICATE
I certify that I have examined all trust accounts of ____________ and have determined that there have been no overdrafts or shortages in those accounts, that all account balances reconcile as of the close of the fiscal year ending ____________, and that the related records and accounts are in substantial compliance with the minimum requirements as to trust accounting records and procedures as set forth in New Hampshire Supreme Court Rule 50, Section (2), and the Rules of Professional Conduct for Lawyers.
Dated: ______________________________
Certified Public Accountant
(TO BE COMPLETED ONLY IF ELECTION IS MADE NOT TO CERTIFY)
SECTION II
AGREEMENT AND AUTHORIZATION
In lieu of completing, executing and filing the above certification form and pursuant to New Hampshire Supreme Court Rule 50-A, Section 1 (C), I hereby agree to pay all expenses for, and to authorize a spot investigation or compliance audit, and verification of all funds, securities, and other property held in trust by me, and all related accounts, safe deposit boxes and any other form of maintaining trust property as required by New Hampshire Supreme Court Rule 50, Section (2), and the Rules of Professional Conduct for Lawyers, including but not restricted to Rule 1.15 together with deposit slips, cancelled checks and all other records pertaining to transactions concerning such property.
Dated: ______________________________
Attorney or Law Firm
by ______________________________
Authorized Agent