In re Yalkut

{1} The focus of this disciplinary proceeding is whether the evidence demonstrated that attorney Kent E. Yalkut (Respondent)
misappropriated client funds and, as a result, should be disbarred. There is no dispute that Respondent accepted a flat fee
from a client and did not deposit it in a trust account as required by the Rules of Professional Conduct. Instead, the flat
fee was commingled with other funds in a personal account belonging to Respondent and from which Respondent made several withdrawals.