KIDD, Justice.
We withdraw our opinion and judgment issued March 29, 2001 on motion for rehearing, and substitute this one in its place. This is a case of first impression challenging the ethical viability of the Rules Governing the Operation of the Texas Equal Access to Justice Program ("IOLTA Rules"), which govern Interest on Lawyers Trust Accounts ("IOLTA accounts"). The IOLTA Rules dictate that interest income generated by IOLTA accounts be remitted to the Texas...
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