Unidentified funds are defined as funds in an IOLTA account for which the lawyer or law firm lacks adequate documentation to attribute ownership of the funds to any particular client or third party. Rule 1.15B(d) direct Illinois lawyers to manage these balances with an eye toward ultimately removing them from the IOLTA account. Specifically, when a lawyer realizes that the IOLTA account contains suspected unidentified funds, the lawyer must make periodic efforts over a period of 12 months to identify the owner and return the unidentified funds. If after 12 months the lawyer believes that continued efforts will not succeed, the rules require the lawyer to remit the unidentified funds to the Lawyers Trust Fund. LTF requires the remitting lawyer to complete and sign an Unidentified Funds Remittance Report.