Opinion ID: 1679379
Heading Depth: 1
Heading Rank: 2

Heading: Commingling of Accounts.

Text: The Committee charged that on several occasions the respondent had commingled his clients' funds in his own bank account. Our rules require that client funds be maintained in an identifiable client trust account. All funds of clients paid to a lawyer or law firm, including advances for costs and expenses, except retainer fees paid on a regular and continuing basis, shall be deposited in one or more identifiable interest-bearing trust accounts maintained as set forth in DR 9-102(C). All such funds received from clients for matters arising out of the practice of law in Iowa, as the term practice of law is employed in court rule 121, shall be deposited only in trust accounts located in Iowa. No funds belonging to the lawyer or law firm shall be deposited in trust accounts except as follows.... DR 9-102(A). The respondent admits that several clients' funds were involved in the commingling, but he claims that his mother, who was employed in his office, was responsible. We have held that commingling of clients' funds is an absolute offense, one that does not lend itself to the defense that the lawyer's employees were responsible. Committee on Professional Ethics & Conduct v. Davidson, 398 N.W.2d 856, 859 (Iowa 1987). We believe that the Committee sufficiently established this count also.