These summaries were prepared by McGuireWoods LLP lawyer Thomas E. Spahn. They are based on the letter opinions issued by the Virginia State Bar. Any editorial comments reflect Mr. Spahn's current personal views, and not the opinions of the Virginia State Bar, McGuireWoods or its clients. 
 
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40-Trust Accounts

Lawyers/limited partners may not leave their proceeds in a trust account because it would involve commingling the lawyers' money and clients' money.

Copyright 2000, Thomas E. Spahn