[Code of Federal Regulations] [Title 37, Volume 1] [Revised as of July 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 37CFR10.48] [Page 366] TITLE 37--PATENTS, TRADEMARKS, AND COPYRIGHTS CHAPTER I--UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE PART 10--REPRESENTATION OF OTHERS BEFORE THE PATENT AND TRADEMARK OFFICE-- Table of Contents Sec. 10.48 Sharing legal fees. A practitioner or a firm of practitioners shall not share legal fees with a non-practitioner except that: (a) An agreement by a practitioner with the practitioner's firm, partner, or associate may provide for the payment of money, over a reasonable period of time after the practitioner's death, to the practitioner's estate or to one or more specified persons. (b) A practitioner who undertakes to complete unfinished legal business of a deceased practitioner may pay to the estate of the deceased practitioner that proportion of the total compensation which fairly represents the services rendered by the deceased practitioner. (c) A practitioner or firm of practitioners may include non- practitioner employees in a compensation or retirement plan, even though the plan is based in whole or in part on a profit-sharing arrangement, providing such plan does not circumvent another Disciplinary Rule. [50 FR 5172, Feb. 6, 1985, as amended at 58 FR 54511, Oct. 22, 1993]