{"id":"S91002483","label":"IOLTA programs","description":"Here are entered works on programs that allow lawyers and law firms to establish interest-bearing trust accounts for client funds that are so nominal in amount or that are expected to be held for so short a period of time that it is impractical to earn and account for income on individual deposits.","source_url":"https://id.loc.gov/authorities/subjects/sh91002483","normalized_label":"iolta programs","broader":["http://id.loc.gov/authorities/subjects/sh85138271"],"aliases":["IOTA programs","Interest on lawyers' trust account programs","Interest on trust accounts programs"],"source_identifier":"http://id.loc.gov/authorities/subjects/sh91002483","provider":"lcsh","revision":"5076e0b1d9982c9e","taxonomy_revision":"f050b5d4780b1289","title":"IOLTA programs","url":"/topics/S91002483","kind":"topic-directory","aeo_cohort":"topic-directory","catalogue_revision":"f050b5d4780b1289","numeric_address":"14430808914528715270","address_version":"morton4x16-v1","coordinates":[0,21,45657,52224],"answer_status":"Directory metadata; local answer requires separate source review","truth_status":"Subject descriptor, not a factual answer or a demonstrated knowledge gap","reviewed_answer":null}