Lawyers may not ethically participate in a finance program which purchases installment accounts and credit agreements from participating lawyers if the program is designed to be promoted to the client by the lawyer; does not provide for scrupulous observance of the lawyer's obligation to preserve confidences and secrets; and provides an incentive to increase charges to cover the plan's 10% and 20% discounts. The advance discounting of unearned fees for legal services constitutes fee splitting. Advisory Opinion 81-2 is hereby modified.