State-by-State Reference

IOLTA Trust Account Rules
for All 50 States

Reconciliation requirements, record retention periods, audit programs, and official bar resources — verified for every U.S. jurisdiction.

ALAlabamaAKAlaskaAZArizonaARArkansasCACaliforniaCOColoradoCTConnecticutDEDelawareFLFloridaGAGeorgiaHIHawaiiIDIdahoILIllinoisINIndianaIAIowaKSKansasKYKentuckyLALouisianaMEMaineMDMarylandMAMassachusettsMIMichiganMNMinnesotaMSMississippiMOMissouriMTMontanaNENebraskaNVNevadaNHNew HampshireNJNew JerseyNMNew MexicoNYNew YorkNCNorth CarolinaNDNorth DakotaOHOhioOKOklahomaOROregonPAPennsylvaniaRIRhode IslandSCSouth CarolinaSDSouth DakotaTNTennesseeTXTexasUTUtahVTVermontVAVirginiaWAWashingtonDCWashington D.C.WVWest VirginiaWIWisconsinWYWyoming

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IOLTATrusts enforces your state's specific rules automatically — blocking negative balances, generating monthly reconciliations, and keeping your records audit-ready.

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