Tracing Trust Funds in a Commingled Bank Account

Ever lost a smartphone - and been lucky enough to have it returned? Fortunately, in the digital age sophisticated technology and software applications can help track down our prized possessions. But when the property is a trust fund in a commingled bank account, tracing is anything but straightforward. In an article for theĀ American Bankruptcy Institute Fraud Committee newsletter, Richard Collura takes a deep dive into applying the Lowest Intermediate Balance Test, underscoring the value of enlisting expert forensic advice in complex property-tracing situations. (ABI membership required)