1. State UPL statutes-Determining what constitutes UPL is complicated by th that many state laws give vague or broad definitions. One may look to court decisions in this area of law for guidance. 2. The prohibition against fee splitting-Paralegals working for attorneys and technicians (independent paralegals) need to be careful not to engage in act that the state will consider UPL, such as a fee-sharing arrangement with an 3. Prohibited acts-Paralegals should always make clear their professional sta clients are not confused. While paralegals work under the supervision of an attorney, one can be an independent or freelance paralegal and need not be time employee of an attorney. The consensus is that paralegals should not e the following acts