Text: In 1988, New Jersey joined the ranks of those states that adopted the Interest on Lawyers' Trust Accounts (IOLTA) Fund as a method of collecting and using the interest that would be earned on these deposits.
Entailment: New Jersey joined the ranks of states that adopted the interest on Lawyers' Trust Accounts Fund.
Contradiction: New Jersey never joined the ranks of states that adopted the interest on Lawyers' Trust Accounts Fund.