Accounts I Maintain

All of the Idaho client trust accounts I currently maintain or have maintained during the past twelve (12) months are listed below:

#foreach ( $ta in $trustAccounts ) #if ( !$ta.flagged ) #set ( $key = "ta$trustAccounts.indexOf($ta)" ) #end #end #set( $newhaserror = false )

#if(!$exempt || $hasRemoves)Remove#end	Bank	Name on Account	Account No.	IOLTA Account?
#springBind( "${key}.remove" )	#mojoMapInput( "${key}.bankCode" $bankcodes ) #mojoFieldError( "${key}.bankCode" )	#mojoInput( "${key}" $ta "name" ) #mojoFieldError( "${key}.name" )	#mojoInput( "${key}" $ta "accountNumber" ) #mojoFieldError( "${key}.accountNumber" )	#springBind( "${key}.ioltaCode" ) Yes No * #mojoFieldError( "${key}.ioltaCode" )
	#mojoMapInput( "tanew.bankCode" $bankcodes ) #mojoFieldError( "tanew.bankCode" ) #if ( $status.error ) #set( $newhaserror = true ) #end	#mojoInput( "tanew" $tanew "name" ) #mojoFieldError( "tanew.name" ) #if ( $status.error ) #set( $newhaserror = true ) #end	#mojoInput( "tanew" $tanew "accountNumber" ) #mojoFieldError( "tanew.accountNumber" ) #if ( $status.error ) #set( $newhaserror = true ) #end	#springBind( "tanew.ioltaCode" ) #if ( $status.error ) #set( $newhaserror = true ) #end Yes No * #mojoFieldError( "tanew.ioltaCode" )	New

IOLTA Requirement (For the accounts listed above, please check the appropriate box.)

#if ( $ioltaReqError )

$!esc.html( $ioltaReqError )

#end

All trust accounts are established as Interest on Lawyers' Trust Accounts (IOLTA) accounts under I.B.C.R. 1304 and are maintained in Idaho State Bar approved financial institutions under the requirements of I.B.C.R 1306 - including interest rate comparability;

The trust account(s) marked as "Non-IOLTA" are exempt from the IOLTA requirements under I.B.C.R. 1304(b) because they can earn net income for the client or third party in excess of the costs to secure such income, and the accounts marked as "IOLTA" are IOLTA accounts; or

I have been exempted from the requirement to maintain an IOLTA account by the Idaho State Bar under I.B.C.R. 1304(d).

Directions to Financial Institutions

Pursuant to I.B.C.R. 1307(b), I expressly authorize the above listed financial institution(s) to report to Bar Counsel if any properly payable instrument is presented against a trust account containing funds insufficient to honor the instrument in full, irrespective of whether the instrument is honored; and

Pursuant to I.B.C.R. 1305(a)(2), I hereby direct the financial institution where the above listed IOLTA accounts are maintained to:

• Remit all interest or dividends, net of any allowable reasonable service charges or fees, on the average monthly balance in the account, or as otherwise computed in accordance with the financial institution's standard practice, at least quarterly, solely to the Idaho Law Foundation, Inc. (Foundation);
• Report in a form showing my name and the amount of the remittance attributable to me, the account number for each account, the rate and type of interest or dividend applied, the amount and type of allowable reasonable service charges or fees deducted, the average account balance for the reporting period and such other information as is reasonably required by the Foundation;
• Report to me in accordance with the financial institution's normal procedures for reporting to depositors; and
• Ensure that allowable reasonable service charges or fees in excess of the interest earned on the account for any period are not taken from interest earned on other IOLTA accounts or any principal balance of the accounts.

Information for Financial Institution(s): The Taxpayer Identification Number certification (IRS Form W-9 and 1099 information returns), if required, will show the Idaho Law Foundation, Inc., Taxpayer I.D. No. 23-7439392, as the recipient of interest.