DURING THE EARLY 1970'S A NUMBER OF WELL-PUBLICIZED CASES OF EMBEZZALEMENT BY ATTORNEYS OCCURED IN DELAWARE. IN MOST OF THESE CASES, ATTORNEYS BEGAN BY COMMINGLING THEIR FUNDS WITH THOSE OF THEIR CLIENTS. THEN, AT SOME LATER POINT, THESE ATTORNEYS WOULD UTILIZE CLIENTS' FUNDS FOR THEIR OWN PURPOSES. TO COUNTERACT THIS SITUATION, A SPECIAL COMMITTEE WAS APPOINTED TO STRENGTHEN REQULATORY AND DISCIPLINARY PROCEDURES IN THE AREA OF LAWYERS' ACCOUNTABILITY FOR FUNDS HELD IN TRUST. THE COMMITTEE HAS FORULLATED GUIDELINES TO THIS EFFECT PROPOSING A FOUR-PART CONTROL OVER ATTORNEYS' RECORDS. FIRST THERE IS REQUIRED FROM ALL ATTORNEYS EACH YEAR A CERTIFICATE THAT THEY HAVE READ AND ARE COMPLYING WITH THE DISCIPLINARY RULE REQUIRING SEGREGATION OF CLIENTS FUNDS FROM THE ATTORNEY'S FUNDS. SECOND, THERE IS A QUESTIONNAIRE OBLIGATING THE ATTORNEY TO IDENTIFY BANK ACCOUNTS CONNECTED WITH HIS PRACTICE OF LAW SO AS TO DEMONSTRATE CLEARLY THE SEGREGATION OF CLIENT'S FUNDS. THIRD, THERE IS A SPECIFIC REQUIREMENT THAT ALL ATTORNEYS MAINTAIN ADEQUATE BOOKS AND RECORDS TO DEMONSTRATE COMPLIANCE WITH THE RULE, AND FINALLY, THERE IS A PROVISION FOR SPOT CHECKS OF SOME ATTORNEYS AND FIRMS. ...DMC