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Trust and escrow reconciliations

Money held for someone else carries stricter rules than operating cash, and a balanced bank reconciliation is not enough. This category covers trust and escrow accounts: three-way reconciliation, IOLTA and client trust ledgers, commingling, bar audits, property management and security deposit accounts, real estate and title escrow, and the accounts that executors, trustees, conservators and payees must report. Read Three Way Reconciliation Trust Account Rules Explained first, then the template for your type of account.

  1. Unidentified Trust Funds: Research and Remittance

    How to handle unidentified trust funds: research the deposit, document attempts to find the owner, and when the balance must go to the state.

    Published October 17, 2026unclaimed propertytrust accountingresearch log

  2. Trust Accounting Software for Law Firms: What to Check

    What trust accounting software for law firms must do: client ledgers, three-way reconciliation, overdraft guards and reports a bar auditor accepts.

    Published October 17, 2026legal softwaretrust accountingbuying guide

  3. Trust Account Record Keeping: What to Keep and How Long

    Trust account record keeping requirements: journals, ledgers, statements, reconciliations and check images, plus retention periods and formats.

    Published October 17, 2026record keepingretentionclient trust

  4. Trust Account Reconciliation Template, Filled In

    A trust account reconciliation template with bank, book and client ledger columns filled in, the monthly sign-off and the records to keep with it.

    Published October 17, 2026trust accountingtemplatesthree-way reconciliation

  5. Trust Account Overdraft: Notices and Next Steps

    What happens after a trust account overdraft: the bank notice to the bar, finding the cause in the reconciliation and the written explanation.

    Published October 17, 2026trust accountingoverdraft noticesbar compliance

  6. Title Escrow Reconciliation: File Balances and Bank

    Title escrow reconciliation: tie file balances to the escrow bank account, handle outstanding disbursements, and clear stale files and shortages.

    Published October 17, 2026title escrowsettlementthree-way reconciliation

  7. Three Way Reconciliation Trust Account Rules Explained

    How a three way reconciliation of a trust account works: bank balance, trust ledger and client ledgers, why all three must agree, with a worked month.

    Published October 17, 2026three-way reconciliationtrust accountingclient ledgers

  8. State Bar Trust Account Audit: What Auditors Request

    How a state bar trust account audit works: the records requested, the reconciliations examined, common findings and how to prepare in advance.

    Published October 17, 2026trust accountingbar auditslaw firm compliance

  9. Security Deposit Trust Account Records and Rules

    How to run a security deposit trust account: a ledger per tenant, interest rules, move-out deductions and reconciling deposits held to the bank.

    Published October 17, 2026security depositslandlordstrust accounting

  10. Retainer Trust Accounting: Earned vs Unearned

    Retainer trust accounting: when a retainer is earned, moving fees out of trust promptly, refund rules and how the client ledger should reflect it.

    Published October 17, 2026retainersadvance feesclient ledger

  11. Representative Payee Accounting for Benefits

    Representative payee accounting: a separate account, records of every payment, the annual report and reconciling the benefits account each month.

    Published October 17, 2026representative payeebenefitsfiduciary records

  12. Real Estate Escrow Account Reconciliation for Brokers

    Real estate escrow account reconciliation for brokers: earnest money ledgers, deposits and disbursements, the bank and the monthly broker review.

    Published October 17, 2026real estate brokersearnest moneyescrow accounts

  13. Property Management Trust Account Reconciliation

    A property management trust account reconciliation: owner ledgers, tenant deposits, the bank and the broker's books, with what regulators check.

    Published October 17, 2026property managementbroker trust accountowner ledgers

  14. Probate Accounting: Inventory, Receipts and Payments

    What probate accounting a court expects: the inventory, receipts and disbursements, the estate bank account reconciliation and the final account.

    Published October 17, 2026probateestate accountsexecutors

  15. Premium Trust Account Reconciliation for Agencies

    Premium trust account reconciliation for insurance agencies: premiums held, carrier payments, commissions and the regulator's view of shortfalls.

    Published October 17, 2026insurance agenciespremium trustfiduciary funds

  16. Negative Client Trust Balance: Causes and Cure

    What causes a negative client trust balance, why it means one client's money paid another's costs, and the steps to correct and report it.

    Published October 17, 2026client ledgerstrust shortagesIOLTA

  17. IOLTA Reconciliation Each Month, Step by Step

    An IOLTA reconciliation step by step: adjust the bank balance, tie the journal, total the client ledgers and document the result for a bar audit.

    Published October 17, 2026IOLTAclient trustthree-way reconciliation

  18. HOA Bank Reconciliation for Operating and Reserves

    HOA bank reconciliation for operating and reserve accounts: dues deposits, transfers to reserves, management company records and board review.

    Published October 17, 2026hoareservesboard review

  19. Fiduciary Accounting for Trustees: Principal and Income

    Fiduciary accounting for trustees: principal versus income, the account beneficiaries receive, reconciling trust bank accounts and keeping support.

    Published October 17, 2026trusteesprincipal and incomebeneficiary reports

  20. Conservatorship Accounting for the Annual Court Report

    Conservatorship accounting for the annual court report: tracking every receipt and payment, reconciling accounts and supporting each expense.

    Published October 17, 2026conservatorshipcourt accountingfiduciary records

  21. Commingling Trust Funds: Where the Line Sits

    What counts as commingling trust funds, the cushion for bank fees, earned fees left in trust, and how a reconciliation shows commingling early.

    Published October 17, 2026comminglingclient trustearned fees

  22. Client Trust Ledger: Entries, Balances and Reviews

    How to keep a client trust ledger: one per client and matter, the entries it needs, running balances and the monthly review that catches errors early.

    Published October 17, 2026trust accountingclient ledgersmonthly review

  23. Bank Fees in IOLTA Account: Who Pays and How

    How to handle bank fees in an IOLTA account: rules on who pays, the small cushion, charging them to operating, and showing them on the reconciliation.

    Published October 17, 2026IOLTAbank chargestrust accounting