An attorney would like to open a Client Trust Account (high interest CD) and we are not sure how to title the account. Do we open it in the attorney's name and EIN and include "Client Trust Account" in the title? Does the 1099 go to the attorney? Or does the attorney provide the client's name and SSN and the 1099 goes to the client? In that case, do we need to CIP the client or have them sign a W-9? Do we need to collect any sort of agreement between the attorney and client? I appreciate any assistance anyone can provide. Thanks!