| http://www.w3.org/ns/prov#value | - We conclude that if a lawyer has excess funds in the lawyer's trust account whose ownership cannot be determined after reasonable efforts to do so, and there is an unrebutted presumption that the excess funds were the funds of clients, the money should ultimately be disposed of pursuant to the provision of applicable state law. (See, e.g., Arizona's Uniform Unclaimed Property Act, A.R.S. ???? 44-3
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