Trust account record retention by state
How many years each state's rule on safekeeping client property, or its separate trust account record rule, says complete trust account records are kept, and what day that period runs from: the end of the representation, the final distribution of the funds, the transaction itself, or the end of a fiscal year. Every row was read from the rule as the state's highest court, its judiciary or legislature, the court's disciplinary board, the state bar that publishes the court's rules, or the public rules or code site the court or state publishes them on prints it, never from a summary or the national model rule. Jurisdictions not read yet are listed below the table instead of being guessed.
Every row was read from its official source on the date shown beside it, October 19 or 20, 2026. Rules change, and a rule's other paragraphs can add records or conditions that the short notes only summarize; the source beside each row is the place to read the current wording. This is general information, not advice. The calculator runs in your browser and nothing is uploaded.
What the table shows
Worked out from the rows above each time the page loads, each figure counted a second way. Only the members with a row are counted.
Not yet covered
These have not been read from an official source yet. Missing means not checked yet, not "no rule".
First day after the retention period
Pick a state and enter the day its period runs from: the day the representation ended, the day of the final distribution, the day of the transaction, or the last day of the fiscal year, whichever the row's rule names. The calculator adds the row's whole years and shows the last day of the period and the day after it.
Periods as each cited rule states them, and date arithmetic on them. Nothing here says which records a rule covers in a particular case or what to keep or discard. Mathproven is not affiliated with any court or bar whose rules are cited here.
What gets checked
- Every row names the rule it was read from, links the official court, judiciary, legislature, bar, or public rules page that publishes it, and carries the date it was checked.
- Every state and the District of Columbia is either in the table or listed as not yet covered, never both, and no state appears twice; a warning lists the ones not yet covered.
- Every period is a whole number of years from 1 to 10, and every row says what day its period runs from.
- The period used by the calculator is the one in the table row for the chosen state.
- The last day of the period is checked by counting the row's years back from it, month by month, which has to land on the start day; February 29 falls on February 28 in a year without one.
- The days from the start day to the first day after the period are counted a second way, 365 a year plus each February 29 in between plus one, and both counts must agree.
- A warning shows when the row's period is a rolling window counted back from the end of a fiscal year, because the dates are then counted from the date entered as that year end.
How it works
- Find the state. Type a state name, its two-letter code, or a rule number in the filter, or sort the table by any column. Each row shows the years, what the period runs from, a short note, and the rule with its link and the date it was checked.
- Open the source. Each row links the official page or document the rule was read from, so the full wording, including the records the rule lists, can be read there.
- Count the period. Pick a state and enter the day its period runs from. The calculator adds the row's whole years and shows the last day of the period and the first day after it, with its checks.
- Read what the table shows. Below the table, a few sentences are worked out from the rows each time the page loads: the most common retention period, the shortest and longest, and what the periods are counted from. Each figure is counted a second way, with its own check.
Worked example
A made-up Pennsylvania matter whose representation ended, and whose last funds were paid out, on June 30, 2026. The Pennsylvania row's period is five years from the end of the relationship or the distribution, whichever is later.
| State | Day the period runs from | Years in the row | Last day of the period | First day after the period |
|---|---|---|---|---|
| Pennsylvania | Tuesday, June 30, 2026 | 5 | Monday, June 30, 2031 | Tuesday, July 1, 2031 |
Five years after Tuesday, June 30, 2026 is Monday, June 30, 2031, the last day of the period, so the first day after it is Tuesday, July 1, 2031. Counting five years back from June 30, 2031 lands on June 30, 2026, and the day count agrees: 1,827 days, which is 5 × 365 plus one February 29 (2028) plus one.
The example uses made-up names and numbers.
Questions
Is every state covered?
Yes. All 50 states and the District of Columbia have a row, each read on an official site: its highest court, its judiciary or legislature, the court's disciplinary board, the integrated state bar that publishes the court's rules, or the public rules or code site the court or state publishes them on. A state without such a reading would be listed under Not yet covered instead of being guessed.
How is the date counted?
The day the period runs from is not counted. The last day of the period is the same month and day the row's number of years later, and the first day after the period is the day after that. A period that starts on February 29 ends on February 28 in a year without one.
What does "runs from" mean in the table?
It is the day the rule counts its years from, in our words: the end of the representation, the final distribution of the funds or property, whichever of those comes later or first where the rule says so, the transaction the record shows, or the end of a fiscal year. The linked rule has the exact wording.
What about a period counted from the end of a fiscal year?
A rule like that counts back from the most recent fiscal year end, so its period starts a year later each year. The calculator counts from the date entered, taken as that year end, and shows a warning saying so.
Does the table say which records to keep?
No. It shows how long the rule's period is and what it runs from. Most of these rules also list the records they cover (journals, client ledgers, bank statements, reconciliations, and so on); the note summarizes a few of them and the linked rule has the full list.
This tool calculates and checks numbers. It is not legal, tax, or medical advice.
Template updates by email
At most four emails a year, when the free templates and rate tables for law firm trust accounts are updated for a new quarter. Each has a one-click unsubscribe link.
Only the address typed here is sent, never anything from a file opened on this page. Nothing is added until the link in the confirm email is opened. Mathproven is a product of OpenSlot LLC, PO Box 96, Paintsville, KY 41240, USA. Privacy.