Iowa Client Trust Account Rules – 2026
Eleven rules on the handling of client money — the practical companion to the professional conduct rules on safekeeping property. Rule 45.1 requires that funds a lawyer receives from clients or third persons for matters arising out of the practice of law in Iowa be deposited in one or more identifiable interest-bearing trust accounts at a financial institution with an Iowa branch. Rule 45.2 sets what a lawyer must do on receiving funds and the accounting and records required, Rule 45.3 the types of account and where they may be held, Rule 45.4 the pooled interest-bearing trust account, Rule 45.5 what an allowable monthly service charge is, and Rule 45.6 the lawyer's certification. Rules 45.7 to 45.10 then separate the fee arrangements a lawyer must not confuse — the advance fee and expense payments, the general retainer, the special retainer and the flat fee. Rule 45.11 requires the designation of successor signatories.
Browse all 11 rules of the 2026 edition below. Each rule includes the full text, a plain-English summary, committee notes, amendment history, and cross-references to related rules. Use the search box to find rules by keyword or number.