Rule 1303 - Establishment of Trust Accounts(a) Except as otherwise provided in subsection (b), lawyers shall, in accordance with these Rules and I.R.P.C. 1.15, establish and maintain a trust account in a financial institution approved by the Bar under Rule 1306.(b) A lawyer is exempt from the requirement of establishing and maintaining a trust account under this Rule if the lawyer certifies, on a form provided by the Bar, that the lawyer: (1) does not handle any funds or property of clients or third persons; or(2) does not have an office within Idaho.(c) Trust accounts shall be clearly identified as "trust" or "escrow" accounts.(d) Funds deposited in trust accounts must be insured by an agency of the federal government.