NEW YORK STATE BAR ASSOCIATION Conflict of interest Committee on Professional Ethics Opinion 671 – 11/4/94 (40-94) Topic: Conflict of interest; accept-ance of referral fee from insurance company by attor-ney Digest: An attorney engaged in estate planning may not accept referral fee from insurance company for recommending client Code: Canons 5, 6; DR 5-101(A), 5-104(A), 5-105(C); EC 5-2 … Continued