91-1

A salaried attorney-employee of a corporation (which is not a Nebraska professional corporation engaged in the practice of law) which provides financial and estate planning services or products may not ethically prepare trust agreements, wills or related estate planning documents for the corporation's customers nor for customers which may be referred to the corporation by independent insurance agents or providers of other financial products such as mutual funds. The same rule would apply as well to partners or employees of a partnership that is not engaged exclusively in the practice of law which provide such services.