Under the Model Rule Governing the Professional Independence of a Lawyer

Under the Model Rule governing the professional independence of a lawyer, "a lawyer or law firm may not share legal fees with a nonlawyer." Which of the following is NOT an exception to this Rule?

A) A lawyer or law firm hires a paralegal and agrees to pay the paralegal a salary or wage in return for the work.
B) A lawyer who purchases the practice of a deceased lawyer may pay the deceased lawyer's estate or other representative.
C) A lawyer or law firm may include non-lawyer employees in a compensation or retirement plan.
D) An agreement by a lawyer or law firm, after the death of a lawyer, to pay the lawyer's estate or a specified non-lawyer over time.

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