The Ohio Supreme Court enjoined a national bank from providing "estate analysis" reports to prospective customers on the ground that this program involved the giving of legal advice by a lay institution. The decision affords salutary protection to the relevant public and professional interests which underlie the prohibition against the unauthorized practice of law. 17STATE PLANNING has developed in recent years into a spe-J 2 Icialized service, largely because of the increasing intricacy of

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... icable tax law 1 and the growing demand for specialization wrought by societal complexity. Its general purpose is the orderly arrangement of a person's assets so as to provide effectively for his own economic needs during his lifetime and for the needs of his dependents after his death. 2 While the actual drafting of the requisite testamentary or trust instruments is now generally conceded to be the sole responsibility of the independent attorney, there is far