Who is Your Client? Getting It Right in Estates, Guardianships, and Other Representative Roles
Getting It Right in Estates, Guardianships, and Other Representative Roles
When you open a file, the first question should be simple: Who is your client?
Most of the time, the answer is obvious. But in estate files, guardianships, and powers of attorney, things can get tricky. That’s when entries like “Estate of Taylor Morgan” start creeping into trust ledgers.
Here’s the problem: an estate is not a legal person and cannot be the client.
The Rule
Under the Law Society of Manitoba Rules:
- A separate trust ledger must be maintained for each client.
- The ledger must show the actual client’s name – not a placeholder like “estate,” “minor child,” or “miscellaneous.”
The Code of Professional Conduct defines “client” as the person who consults you and on whose behalf you render legal services.
In estate matters, the client is the executor (if there’s a will) or the administrator (if there isn’t).
Wrong:
- Estate of Taylor Morgan
Right:
- Jordan Casey (Executor of the Estate of Taylor Morgan)
- Jordan Casey and Alex Lee (Co-Executors of the Estate of Taylor Morgan)
- Jordan Casey (Administrator of the Estate of Taylor Morgan)
The same principle applies in other representative roles:
- Alex Lee (Litigation Guardian for Minor Child A.B.)
- Jordan Casey (Attorney under Power of Attorney for John Clark)
Why It Matters
- Compliance – ledgers are client-specific, as the rules require
- Clarity – it’s clear who retained you and in what role
- Auditability – auditors and successor lawyers can trace funds quickly
- Risk Management – avoids confusion or disputes with beneficiaries, family, or other parties
Remember: the person paying your accounts may not be the client.
For example, in estate matters the estate may pay, or in family or guardianship matters a relative may pay. But the client remains the executor, administrator, or litigation guardian who retains you. Your records must still identify the client accurately.
Best Practice
- Always record the individual’s name plus their representative role when they are acting in a representative capacity.
- Be consistent across all files.
- Never record “Estate of [Deceased]” as the client.
- If your client is a legal entity (corporation, partnership, government body), record the entity itself as the client.
Bottom Line
- In estate and representative capacity matters, your client is the living, named individual who retained you – acting in the role that gives them authority (executor, administrator, litigation guardian, attorney under a power of attorney).
- In corporate, partnership, or government matters, the entity itself is the client. The officers, directors, or employees who communicate with you are not the client, but agents of the client.
Your trust ledger should make this distinction clear, every time.
Contact Us with Questions
Noelia Bernardo – Practice, Ethics and Equity Advisor
