meaning of the sentence, is set off by commas [.]”); William Strunk Jr., The Elements of Style, 3-4 (3d ed 1979) (“Nonrestrictive relative clauses are parenthetic * * *. Commas are therefore needed. A nonrestrictive clause is one that does not serve to identify or define the antecedent noun.”). Because it is nonrestrictive, the phrase can be dropped without changing the meaning of the sentence. Thus, DR 9-101(A), omitting the nonrestrictive clause, reads as follows: “All funds of clients paid to a lawyer or law firm * * * shall be deposited and maintained in one or more identifiable trust accounts * * The above analysis demonstrates that DR 9-101(A) regulates only the lawyer’s handling of funds belonging to the lawyer’s client. See also In re Howard, 304 Or 193, 199, 743 P2d 719 (1987) (<HOLDING>). Accordingly, the Bar’s argument that the
holding that companys president was trustee of trust funds because he had control and direction over the funds holding that an order to disgorge funds was final even though the order did not distribute the funds holding not an abuse of discretion to deny funds holding that former dr 9102a renumbered as 9101a in 1985 is concerned with handling funds of clients not thirdparty funds holding that a law firm receiving funds for a client was not an initial transferee because the firms role with respect to the received money was to accept the funds in settlement of its clients case deposit the money in trust keep as fees only what the the clients agreed to and pay the rest to the bank on behalf of the clients in satisfaction of their loan