Michael Bedard (2019)

Recommendation. Recommendation. suspension. That order is rescinded and superseded by this Substituted suspension. That order is rescinded and superseded by this Substituted The Committee erroneously issued an order recommending a two-year The Committee erroneously issued an order recommending a two-year

of the Committee for all costs of investigation and prosecution of this matter. of the Committee for all costs of investigation and prosecution of this matter. stayed on conditions as set forth in the stipulation, as well as reimbursement stayed on conditions as set forth in the stipulation, as well as reimbursement of Rules 1.1; 1.3; 1.5; 1,8: 1.15; 3.3: 8.4(a): and Sup. Ct. R. 50, with one year of Rules 1.1; 1.3; 1.5; 1.8; 1.15; 3.3; 8.4(a); and Sup. Ct. R. 50, with one year "Rules") as stipulated and to recommend a Two-Year Suspension for violations"Rules") as stipulated and to recommend a Two-Year Suspension for violations findings of violations of the New Hampshire Rules of Professional Conduct (the findings of violations of the New Hampshire Rules of Professional Conduct (the stipulated, by clear and convincing evidence. The Committee approved the stipulated, by clear and convincing evidence. The Committee approved the Having reviewed the Record, the Committee approved the facts as Having reviewed the Record, the Committee approved the facts as

(collectively, the "Record"). (collectively, the "Record"). Two Year Suspension, and the Agreement to Pay Costs of Disciplinary Matter Two Year Suspension, and the Agreement to Pay Costs of Disciplinary Matter "Committee") deliberated the Stipulation as to Facts, Violations and Sanction:"Committee") deliberated the Stipulation as to Facts, Violations and Sanction: On April 16, 2019, the Professional Conduct Committee (the On April 16, 2019, the Professional Conduct Committee (the

Year Stayed on Conditions and Order on Costs Year Stayed on Conditions and Order on Costs

Substituted Recommendation: Two-Year Suspension with One Substituted Recommendation: Two-Year Suspension with One

Bedord, Michasl advs. Attorney Discipline Office - #JS-024 Bedard, Michael advs. Attorney Discipline Office - #18-024

Margaret R. Kerouac Margaret R. Kerouac Barbara J. Guay, Legal Assistant Barbara J. Guay, Legal Assistant Peter G. Beeson Peter G. Beeson * non attorney member * non aitomcy member Kathleen M. Ames* Kathleen M. Ames* Daniel E. Will Daniel E. Will Ronald K. Ace* Martha Van Oat Martha Van Got Ronald K. Ace* Elaine Holden,* Vice Chair 603-224-5828 • Fax 228-95I 1 603-224-5828 ¨ Fax 228-9511 Georges J. Roy* Georges J. Roy* Elaine Holden,* Vice Chair Heather E. Krans, Vice Chair Concord, New Hampshire 03301 Concord, New Hampshire 03301 Mona T. Movalaghi Mona T. Movufaghi Heather E. Krans, Vice Chair David M. Rothstein, Chair 4 Chenell Drive, Suite 102 4 Chenell Drive, Suite 102 Caroline K. Leonard Caroline K. Leonard David M. Rolhsiein, Chair

a co»unittee of tile attorney discipline systent a coimnittee of the attorney discipline system Professional Conduct Committee Professional Conduct Committee New Hampshire Supreme Court New Hampshire Supreme Court p. 2 Page 2 of 2

File James C. Wheat, Esquire cc: Sara S. Greene, Disciplinary Counsel the executor in an estate matter.

p. 3 Mr. Bedard's client trust account, as well as misconduct as counsel for

5. As set forth further below, this case involves misconduct with regard to

4. Mr. Bedard has no prior disciplinary history.

03301.

Legal Connection, PC, located at 10 Ferry Street, Suite 317, Concord, NH

3. At all times material to this proceeding, Mr. Bedard practiced law at The

Massachusetts Bar.

December 15, 1997. He is currently on active status for the

2. Mr. Bedard was also admitted to practice law in Massachusetts on

Mr. Bedard was admitted to practice on May 26, 1998.

1. Mr. Bedard is an attorney licensed to practice law in New Hampshire.

(ADO) stipulate as follows:

Respondent Michael Bedard, Esq., and the Attorney Discipline Office

the following accounts:

January 1, p. 4 2015 through August 22, 2018 ("the subpoena period"), for

10. The ADO thereafter subpoenaed bank records for the time period of

matter at the outset of reprsentation.

had not done so for $1,000 retainer he received in the Gifford Estate

that he did not always deposit retainers into his client trust account, and

9. In the course of General Counsel's investigation, Mr. Bedard admitted

Disciplinary Counsel for formal proceedings on September 1 p. 4 2, 2018.

8. The matter was docketed on June 14, p. 4 2018 and forwarded to

Executor.

only a blank, undated Account form that was nonetheless signed by the

the clerk. When he left the courtroom to do so, however, Mr. Bedard had

Mr. Bedard had completed the First Account and was ready to file it with

court, during a citation hearing regarding an overdue First Account, that

7. Judge Weaver referred the matter because Mr. Bedard represented to the

Estate").

Rita M. Gifford, Docket No. 318- p. 4 2014-ET-01459 (hereinafter the "Gifford

Bedard was counsel for the Executor, Diana Rhames, in the Estate of

Hon. Mark Weaver of the 10th Circuit Probate Court in Brentwood. Mr.

6. This matter was initiated by judicial referral dated June 7, p. 4 2018 from the

15. The Stone Report makes clear that Mr. Bedard never maintained a

transactions.

attached hereto as Exhibit A), along with information about cash

provided ten "Client Funds Accounting Worksheets" (the "Stone Report,"

4. On December 10, 2018, Mr. Stone submitted a report to the ADO that

to the ADO voluminous client materials and other documentation.

1 p. 5 3. Prior to receiving a written report from Mr. Stone, Mr. Bedard produced

its review of the bank records.

regarding certain specific client matters identfied by the ADO based on

client trust accounting requirements, and (2) provide information

Mr. Bedard and educate him on a going-forward basis with regard to the

12. Mr. Bedard hired Dennis Stone, CPA, in September 2018 to: (1) assist

through his operating account.

of the transactions for his law practice and disbursements to clients

bank records further demonstrated that Mr. Bedard conducted the bulk

Rule 1.15 and Rule 50 at any point during the subpoena period. The

Those documents revealed that Mr. Bedard was not in compliance with

11. The ADO received the bank records on or around September 6, 2018.

c. Michael Bedard, account ending --6477 ("personal account").

b. The Legal Connection, account ending --6450 ("operating account")

a. IOLTA account, Michael Bedard, ATTY, account ending --0 p. 6 445 4

practice constituted impermissible commingling, it also meant that Mr.

"advances" to clients or loans to clients. Mr. Stone noted that while this

Bedard always kept enough of his own earned fees in the CTA to cover

several hours after issuing his Report. Mr. Stone represented that Mr.

18. Mr. Stone met with Disciplinary Counsel and counsel for Mr. Bedard for

nonetheless maintained in the CTA.

totals in his mind for various client matters of fees earned that he

account, but rather that, Mr. Bedard kept rough (i.e. estimated) running

Mr. Bedard actually transferred money from the CTA into his operating

or client advances recovered)." This "reassignment" did not mean that

being identified as his personal funds (resulting from client fees earned

reassign" funds held in the CTA "from being identified as client funds to

17. Mr. Stone also notes in his report that Mr. Bedard would "internally

based on Mr. Bedard's recollection/representation.

and disbursements in order to assign them to a specific client matter

documents, etc., as well as interviewing Mr. Bedard regarding deposits

files for work performed, invoices for costs incurred, settlement

16. That reconstruction involved reviewing bank records, reviewing client

accounting" of the CTA.

Stone worked with what was available to him to "reconstruct an

actual forensic audit of the CTA using client ledgers, etc. Instead, Mr.

with Rule 1.15 and Rule 50. As such, Mr. Stone could not conduct an

system of accounting records for client funds in his custody compliant p. 7 5

client ledgers or perform monthly reconciliations of his CTA. In addition,

22. At no point during the subpoena period did Mr. Bedard keep accurate

Commingling, Cash Withdrawals, Failure to Identify Clients 3. General IOWA Accounting Violations: Lack of Record-Keeping,

$1,000. Mr. Bedard has refunded the funds owed to these clients.

that Mr. Bedard owed clients funds, in amounts ranging from $24 p. 7 5.13 to

21. Finally, Mr. Stone's report notes three instances in which he determined

representation.

scope of work, and their overall satisfaction with Mr. Bedard's

including the attorneys' fees that Mr. Bedard received, the completion of

of Mr. Bedard. In addition they confirmed certain important facts,

funds. Of the seven clients who responded, all of them were supportive

Bedard to inquire about their legal matters and his handling of their

20. Disciplinary Counsel wrote to ten current and former clients of Mr.

earned.

and billing/time records in order to confirm the retainers were ultimately

performed to earn those retainers. The ADO likewise reviewed client files

1.1 p. 7 5 and Rule 50, the client files that he reviewed demonstrated work

operating account, Mr. Stone replied that while this too violates Rule

about unearned retainers that Mr. Bedard deposited directly into the

19. Mr. Stone did not uncover instances of misappropriation. When asked

amounts of his own money in the CTA.

Bedard never "robbed from Peter to pay Paul" because he kept large p. 8 6

these transfers identified a client matter.

CTA to his personal account in the amount of $12 p. 8 6,299.56. None of

2 p. 8 6. During the subpoena period, Mr. Bedard made online transfers from the

transfers identified a client matter.

CTA to his operating account in the amount of $98,750. None of these

25. During the subpoena period, Mr. Bedard made online transfers from the

deposited into Mr. Bedard's operating or personal accounts.

unauthorized cash withdrawals from the CTA. These funds were then

24. During the subpoena period, Mr. Bedard made $47,710.73 in

of $2,771.54.

personal/operating expenses directly out of the CTA, in the total amount

in the $1,000 - $3,000 range); and (c) on four occasions, he paid

(though Mr. Bedard did ultimately earn the retainers, which were usually

of time; (b) he deposited unearned retainers into his operating account

the CTA because: (a) he left earned fees in the CTA for significant periods

23. During the subpoena period, Mr. Bedard regularly commingled funds in

into the operating account, disbursing funds to clients thereafter.

period. In addition, Mr. Bedard occasionally deposited settlement checks

Nineteen (19) such retainers were identified by the ADO in the subpoena

because he regularly deposited unearned retainers into that account.

Bedard's operating account, which became a de facto client trust account

disbursements from the CTA pertained. This was also true for Mr.

he generally failed to identify the client matter to which deposits and p. 9 7

(one-third) fee basis: and

following personal injury clients whom he represented on a contingent

30. Mr. Bedard failed to draft and execute written fee agreements for the

5. Lack of Fee Agreements and Settlement Statements

Ct. R. 50.

maintained all client funds "in full compliance" with Rule 1.15 and Sup.

performed monthly reconciliations, was never out of trust, and

his TACs for the periods covering June 1, 2014 to May 31, 2018 that he

29. Despite these deficiencies in his record-keeping, Mr. Bedard certified on

4. False Trust Accounting Compliance Certificates rTACs")

account or personal account as earned fees.

$40,600. These were deposited either into Mr. Bedard's operating

CTA to himself, with no client designation, for an amount totaling

28. During the subpoena period, Mr. Bedard wrote nine (9) checks out of the

settlement funds from Mr. Bedard's operating account.

defendants. Mr. Bedard thereafter paid his portion of the

for whom Mr. Bedard obtained significant settlements from two

checks (totaling $ p. 9 717,666) related to one personal injury client,

operating account. The ADO's investigation revealed that four of those

amount totaling $938,5 p. 9 70.87. These amounts were deposited into the

to his firm, the Legal Connection PC, with no client designation, for an

2 p. 9 7. During the subpoena period, Mr. Bedard wrote 31 checks out of the CTA p. 10 8

funds. In so doing, he provided financial assistance to these clients for

(on March 7, 201 p. 10 8), respectively, in anticipation of receipt of settlement

Mr. Bedard "advanced" $1,000 (on June 1 p. 10 8, 2018) and $9,215

34. In two personal injury matters, for clients and

advice on the transaction.

nor did he advise her of the desirability of obtaining independent legal

forth and fully disclose the terms of this loan in writing to Ms.

to client at a 10% interest rate. Mr. Bedard did not set

33. In June of 201 p. 10 8, Mr. Bedard also loaned funds in the amount of $10,000

independent legal advice on the transaction.

nor did he advise Mr. of the desirability of obtaining

did not set forth and fully disclose the terms of this loan in writing to Mr.

$2,500 to pay the loan back with interest (i.e. 25% interest). Mr. Bedard

when the settlement funds came in, Mr. would pay Mr. Bedard

Bedard states that the agreement between he and Mr. was that

was scheduled to receive settlement funds in the coming weeks. Mr.

injury client, who was experiencing financial hardship and

32. On or around June 5, 201 p. 10 8, Mr. Bedard loaned $2,000 to a personal

6. Loans to Clients and Improper Financial Assistance

and

the client, and method of its determination:

settlement statement setting forth the amount recovered, remittance to

31. Mr. Bedard failed to provide the following personal injury clients with a p. 11 9

Court granted her request on March 1 p. 11 9, 2015.

Petition for Estate Administration seeking to serve as Executor. The

3 p. 11 9. On December 23, 2014, Rita's sister, Diana Rhames, filed an Amended

the Gifford Estate.

work on the estate, according to the First Accounting Mr. Bedard filed in

38. Mr. Gifford paid Mr. Bedard $1,000 in cash on March 1 p. 11 9, 2015 to begin

handled a probate, but Brian Gifford nonetheless wanted his assistance.

mother's estate. Mr. Bedard informed Mr. Gifford that he had never

37. Mr. Gifford asked if Mr. Bedard would help with the probate of his

respective personal injury matters.

represented Brian Gifford, as well as his son, Joseph Gifford, in their

members, including Ms. Starkey. By this time, Mr. Bedard had

who then resided in his mother's home along with several other family

36. In 2015, Mr. Bedard was approached by Brian Gifford, Rita Gifford's son,

the estate.

following Rita's death. This delay significantly complicated the probate

did not take any action to probate the estate for at least five years

named as executor a grand-daughter named Ashley Starkey, Ms. Starkey

35. Rita Gifford died on January 1 p. 11 9, 2010. Though she had a Will, which

funds.

two clients, Mr. Bedard did not charge interest, but rather advanced

amounts other than "court costs and expenses of litigation." For these p. 12 10

incomplete inventories have been filed in this Estate. The due date for

which noted "A review of this file shows that multiple incorrect or

46. On May 17, 2017, the Court issued an "Order Regarding Inventory"

Court.

represented his fourth attempt to file an Inventory acceptable to the

45. On October 28, 2016, Mr. Bedard filed an Amended Inventory. This

late in providing these inventories every time.

note the deficiencies and request that they be corrected. Mr. Bedard was

44. Each time an inventory was filed by Mr. Bedard, the clerk of court would

were incomplete and/or inaccurate and rejected by the Court.

43. Thereafter, he filed an additional three amended inventories, all of which

Inventory of Fiduciary until January 4, 2016.

42. Following his appearance in April 2015, Mr. Bedard did not file an initial

1. Untimely and Inaccurate Inventories

disposition of Rita's home, as described further herein.

been disposed of. Thus, the primary issue in the estate case was the

the Gifford Estate matter, however, these specific items had long since

figures) to various family members. By the time Mr. Bedard appeared in

certain specific bequests of personal property (watches, jewelry, ceramic

2015. Other than the provisions regarding her home, the Will made

Road in Derry, New Hampshire. It appraised for $132,000 in November

41. The primary asset in Rita's estate was her home, located at 47 Windham

40. Mr. Bedard filed an appearance for Ms. Rhames on April 28, 2015. p. 13 11

dated July 31, 2017 accepted the Inventory filed on May 18, 2016

50. As to outstanding or incorrect filings by the Executor, the Court's Order

required by the will."

move to the disposition of the house expeditiously subject to the process

by executrix." The Order stated that "the Court expects the parties to

value in the estate was the home, and that it needed to be "disposed of

Order dated July 31, 2017. That Order found that the only asset of any

49. The Court issued a Notice of Decision on August 17, 2017, enclosing an

8, 2016) was the most accurate.

had filed, the one that he filed in May of 2016 (the actual date was June

was the home. Mr. Bedard also represented that of the inventories he

those items have been disposed of" and that the only remaining asset

to the Court that, as to the specific bequests of personal property, "all

present were several grandchildren-beneficiaries. Mr. Bedard explained

Inventory and Accounting. Mr. Bedard appeared with Ms. Rhames. Also

48. The Court held a hearing on July 31, 2017 regarding the overdue

despite four attempts.

the Executor, and no proper and accurate Inventory had been filed,

47. Over two years had passed since Mr. Bedard had appeared on behalf of

required to appear at this hearing."

matter. The Fiduciary, Diana Rhames, as well as her counsel, are

hearing will be scheduled to determine what action shall be taken in this

the Inventory, as well as for the Account, have passed. Therefore, a p. 14 12

remove Mr. Rhames as Executor.

Court would require them to appear in person and possibly would

Mr. Bedard that if this corrective action was not taken by that date, the

Accounting and paying the fee. The Notice informed Ms. Rhames and

$25 late fee, and set a deadline of February 7, 2018 for filing an

2018, the Court issued a "Notice of Default on Accounting," assessed a

54. Meanwhile, the First Accounting had become overdue. On January 8,

Inaccuracies in Accounting Ultimately Filed First Accounting Signed in Blank;

2. Overdue First Accounting; Default and Citation Hearing;

Estate, which the Court granted on January 7, 2019.

53. Following the hearing, Mr. Bedard filed a Motion for License to Sell Real

hearing was ultimately set for February 26, 2018.

52. The Court granted the motion for hearing on November 6, 2017, and a

the home and the issue of testator's intent.

Motion requested a hearing on the issue of setting a price for the sale of

unusual and complicated provision for disposition of the home. The

real estate. The Motion quoted Section 5 of the Will, which had an

51. On October 6, 2017, Mr. Bedard filed a Motion for Hearing regarding the

distributed prior to her appointment?

those items that are listed in the Inventory that she believes were

explanatory statement as an amendment to the Inventory identifying

(actually the date was June 8, 2016), subject to the executor "filing an p. 15 13

certain signatures of beneficiaries were legible. 1 The question did not pertain to the Accounting, but to the issue of whether

Bedard told the judge during this colloquy that Mr. Rhames lived out of

again (no record was made of this second colloquy on June 4, 2018). Mr.

60. The Clerk so informed the judge, who requested the Mr. Bedard appear

best of her belief.

Executor, attesting that the accounting was "true and accurate" to the

information were filled in only), that nonetheless had been signed by the

Accounting form for the First account period (party and case name

a completed Accounting. Rather, Mr. Bedard had with him only a blank

Accounting. Contrary to his representation to the Court, he did not have

June 5, 2018, Mr. Bedard went to the Clerk's office to file the

59. According to the Court Order issued after the citation hearing, and dated

Accounting with the Clerk.

58. The Judge concluded the hearing and instructed Mr. Bedard to file the

Before I give it to the Clerk downstairs, I have a question . . . ."1

Bedard represented to the Court: "I have the Accounting with me.

Rhames appeared by phone. The hearing lasted only a few minutes. Mr.

57. Mr. Bedard appeared at the citation hearing on June 4, 2018. Ms.

2018. It set a hearing for June 4, 2018 and assessed citation fees.

56. The Court issued a Citation on Failure to File First Account on April 18,

fashion.

55. Mr. Bedard did not cure the default for the First Accounting in a timely p. 16 14

deposited the money into his personal checking account on

dated October 5, 2015. Mr. Bedard received this money order and

paid not by Brian Gifford, but by Diana Rhames, via money order

for the cost of an appraisal. The correct payment was for $500,

notes a payment by Brian Gifford on December 19, 2015 of $425

b. Schedule G, addressing money advanced to the estate, incorrectly

Bedard in 2015.

does not set forth the $1000 in attorney's fees received by Mr.

a. Section 7, Schedule 2, addressing Attorney and Fiduciary Fees,

reveal the following inaccuracies:

Accounting filed by Mr. Bedard and ultimately accepted by the Court,

62. The ADO's review of bank records, and of the (Third Amended) First

this court."

have led to the need for third party verification of everything he files with

costs or time associated with this requirement since it is his actions that

with Attorney Bedard or his office. He may not charge the estate for any

before, and notarized by, an independent notary who is not associated

documents submitted by Attorney Bedard to this court must be signed

dated June 5, 2018. The Order required that "going forward, all

61. The Court thereafter referred the matter to the ADO, enclosing his Order

the Court he did not believe this to be a problem.

intention to complete it later then file it with the Court. Mr. Bedard told

state and Mr. Bedard had her sign the account in blank with the p. 17 15

New Hampshire Rules of Professional Conduct.

65. Mr. Bedard's conduct in this case raises questions under the following

probate matters.

have referred Brian Gifford to another practitioner with experience in

regular part of his practice. In hindsight, he recognizes that he should

probate Mr. Bedard had handled in many years, and it is simply not a

charging the estate. In addition, the Gifford Estate matter was the only

20 p. 17 15, and that he spent more hours on the Gifford estate without

demonstrates that he earned the $1,000 Mr. Gifford paid him in March

64. Notwithstanding Mr. Bedard's mishandling of the Gifford Estate, his file

$425 payment from Brian Gifford.

records for all three of Mr. Bedard's accounts, any documentation of a

63. Mr. Bedard could not produce, and the ADO could not locate in the bank

into his CTA on January 24, 2017.

the Estate of Rita M. Gifford." Mr. Bedard deposited this check

Ms. Rhames endorsed "pay to the order of the Legal Connection for

was a check from Capital One dated September 22, 2016, which

a payment of $1060.32 made by Diana Rhames. That payment

c. Schedule G, addressing money advanced to the estate, fails to note

$425 in December of 20 p. 17 15 for an appraisal of the home).

October 8, 20 p. 17 15. (Mr. Bedard did pay Capital Appraisal Associates p. 18 16

that complied with the requirements of the Probate Court;

a. Failed over a two-year period to file timely and accurate inventories

he:

as set forth herein at in 42-64. Specifically, he violated Rule 1.1 when

68. Mr. Bedard violated Rule 1.1 in his handling of the Gifford estate matter

representation. and knowledge required to assure competent associating with another lawyer who possesses the skill effective manner including, where appropriate, (4) undertake actions on the client's behalf in a timely and solving the legal problems of the client; and (3) develop a strategy, in consultation with the client, for law and identify alternative legal responses; (2) formulate the material issues raised, determine applicable the client, and from other relevant sources; (1) gather sufficient facts regarding the client's problem from minimum: (c) In the performance of client service, a lawyer shall at a avoidable harm to the client's interest. that the matter undertaken is completed with no (5) attention to details and schedules necessary to assure (4) proper preparation; and and bringing those areas to the client's attention; (3) identification of areas beyond the lawyer's competence (2) performance of the techniques of practice with skill; lawyer practices; (1) specific knowledge about the fields of law in which the (b) Legal competence requires at a minimum: (a) A lawyer shall provide competent representation to a client.

67. Rule 1.1 states as follows:

66. Allegations set forth above are incorporated by reference.

d. Failed to request a hearing on the issue of disposing of the single

c. Filed an inaccurate First Accounting, as set forth in ¶ 62;

issue hold a citation hearing and fine Mr. Bedard;

b. Failed to submit a timely First Accounting, requiring the Court to

that complied with the requirements of the Probate Court;

a. Failed over a two-year period to file timely and accurate inventories

he:

as set forth herein at ¶¶ 42-64. Specifically, he violated Rule 1.3 when

71. Mr. Bedard violated Rule 1.3 in his handling of the Gifford estate matter

representing a client. A lawyer shall act with reasonable diligence and promptness in

70. Rule 1.3 states as follows:

69. Allegations set forth above are incorporated by reference.

notarized or dated.

e. Allowed the Executor to sign a blank Accounting form, not

appearance in the matter; and

asset of the estate, the decedent's home, for 2.5 years after his

d. Failed to request a hearing on the issue of disposing of the single

c. Filed an inaccurate First Accounting, as set forth in ¶ 62;

issue hold a citation hearing and fine Mr. Bedard;

b. Failed to submit a timely First Accounting, requiring the Court to p. 20 18

client or knowingly acquire an ownership, possessory, (a) A lawyer shall not enter into a business transaction with a

76. Rule 1.8 states, in pertinent part, as follows:

75. Allegations set forth above are incorporated by reference.

Rule 1.8: Conflict of Interest; Current Clients; Specific Rules

and

injury clients entered into written fee agreements, specifically

74. Mr. Bedard violated Rule 1.5 when he failed to ensure that four personal

the method of its determination. there is a recovery, showing the remittance to the client and a written statement stating the outcome of the matter and, if contingent fee matter, the lawyer shall provide the client with contingent fee is calculated. Upon conclusion of a whether such expenses are to be deducted before or after the be liable whether or not the client is the prevailing party, and appeal, litigation and other expenses for which the client will shall accrue to the lawyer in the event of settlement, trial or determined, including the percentage or percentages that client and shall state the method by which the fee is to be contingent fee agreement shall be in writing signed by the contingent fee is prohibited by law or these rules. A which the service is rendered, except in a matter in which a (c) A fee may be contingent on the outcome of the matter for

73. Rule 1.5 states, in pertinent part, as follows;

72. Allegations set forth above are incorporated by reference.

or dated.

e. Allowed the Executor to sign a blank Accounting form, not notarized

appearance in the matter; and

asset of the estate, the decedent's home, for 2.5 years after his p. 21 19

litigation.

where such funds were not permissible court costs and expenses of

funds to personal injury clients and

78. Mr. Bedard violated Rule 1.8(e) when he advanced his own personal

writing.

transaction, and without obtaining these clients' informed consent in

loan and the desirability of seeking independent legal counsel on the

and without disclosing in writing the terms of the

77. Mr. Bedard violated Rule 1.8(a) when he loaned money to clients

costs and expenses of litigation on behalf of the client. (2) a lawyer representing an indigent client may pay court the outcome of the matter; and litigation, the repayment of which may be contingent on (1) a lawyer may advance court costs and expenses of that: connection with pending or contemplated litigation, except (e) A lawyer shall not provide financial assistance to a client in lawyer is representing the client in the transaction. the lawyer's role in the transaction, including whether the the client, to the essential terms of the transaction and (3) the client gives informed consent, in a writing signed by and advice of independent legal counsel on the transaction; seeking and is given a reasonable opportunity to seek the (2) the client is advised in writing of the desirability of that can be reasonably understood by the client; fully disclosed and transmitted in writing in a manner the interest are fair and reasonable to the client and are (1) the transaction and terms on which the lawyer acquires unless: security or other pecuniary interest adverse to a client p. 22 20

entitled to receive and upon request by the client or third any funds or other property that the client or third person is lawyer shall promptly deliver to the client or third person otherwise permitted by law or by agreement with the client, a the client or third person. Except as stated in this rule or third person has an interest, a lawyer shall promptly notify (e) Upon receiving funds or other property in which a client or receiving financial institution. and (B) availability of such funds to the lawyer from the other form of deposit by such receiving financial institution, to the sum of such disbursements, or (ii) clearance of any certified check, or electronic transfer of funds at least equal receiving financial institution, of cash, bank cashier's check, (A) (i) deposit, receipt of which is acknowledged by the (d) Funds may be disbursed from lawyer trust accounts upon incurred. withdrawn by the lawyer only as fees are earned or expenses and expenses that have been paid in advance, to be (c) A lawyer shall deposit into a client trust account legal fees purpose. on that account, but only in an amount appropriate for that account for the sole purpose of paying bank service charges (b) A lawyer may deposit the lawyer's own funds in a client trust and appropriately safeguarded. client and third party property shall be identified as such distribution of such other property or any portion thereof. All shall be preserved for a period of six years after final of clients or third persons shall be kept by the lawyer and aspect of those Rules. Sufficient records of all other property Supreme Court Rules and shall comply with every other third party funds as may be required by the New Hampshire minimum financial records with respect to the client and Supreme Court Rules. The lawyer shall maintain the accordance with the provisions of the New Hampshire representation separate from the lawyer's own property, in is in a lawyer's possession in connection with a (a) A lawyer shall hold property of clients or third persons that

80. Rule 1.15 states as follows:

79. Allegations set forth above are incorporated by reference.

Rule 1.15: Safekeeping Property and Supreme Court Rule 50 p. 23 21

2018 hearing on the Citation for Failure to File First Account, in which

84. Mr. Bedard's representation to the Probate Court, during the June 4,

previously made to the tribunal by the lawyer; to correct a false statement of material fact or law (1) make a false statement of fact or law to a tribunal or fail (a) A lawyer shall not knowingly:

83. Rule 3.3 states, in. pertinent part, as follows:

82. Allegations set forth above are incorporated by reference.

Rule 3.3: Candor Toward the Tribunal

pertained.

e. failing to identify the client matter to which disbursements

d. failing to perform monthly reconciliations; and

c. withdrawing cash from his CTA;

b. depositing unearned retainers into his operating account;

account;

a. commingling his own funds with client funds in the client trust

violated Rule 1.15 and Rule 50 by routinely:

hereto and as set forth herein in 111 13-29. Specifically, Mr. Bedard

81. Mr. Bedard violated Rule 1.15 and Rule 50 as set forth in Exhibit A

property as to which the interests are not in dispute. The lawyer shall promptly distribute all portions of the be kept separate by the lawyer until the dispute is resolved. whom may be the lawyer) claim interests, the property shall possession of property in which two or more persons (one of When in the course of representation a lawyer is in such property. person, shall promptly render a full accounting regarding p. 24 22

Case, 158 N.H. 299, 303 (2009). "The sanction...must take into account

legal profession, and preventing similar conduct in the future." Conner's

maintaining public confidence in the bar, preserving the integrity of the

89. The purpose of the Court's disciplinary power is "protecting the public,

Imposing Lawyer Sanctions (2005) ("Standards") support this sanction.

88. Both case law and the American Bar Association's Standards for

attorney discipline.

sanction in this matter. This sanction would serve the purposes of

year suspension, one year stayed with conditions, is the appropriate

87. The Attorney Discipline Office and Mr. Bedard jointly agree that a two-

violation of N.H. R. Prof. Conduct 8.4(a).

clear and convincing evidence, this would necessarily constitute a

86. In the event that any one of the above alleged rule violations is proven by

reconciliations for his client trust account during those times.

2018, in which he falsely represented that he was performing monthly

Compliance Certificates for the periods covering June 1, 2014 to May 31,

85. Mr. Bedard violated Rule 3.3 when he submitted false Trust Account

First Account as of June 4, 2018.

day with the clerk, violated Rule 3.3. Mr. Bedard had not prepared the

he represented that he had a complete First Account ready for filing that p. 25 23

sanction analysis, the parties agree that Mr. Bedard's mental state was

93. With respect to Mr. Bedard's mental state under the second prong of the

his clients, the legal system and the legal profession.

92. Under the first prong of the analysis, Mr. Bedard violated duties owed to

mitigating factors on the ultimate sanction").

sanction, [the Court] consider[s] the effect of any aggravating or

affect the baseline sanction. See id. (stating that lalfter determining the

existence of any aggravating or mitigating factors, and whether they

the Court then looks to the fourth and final part of the analysis: the

the appropriate sanction"). Once the baseline sanction is determined,

the first step is to categorize the respondent's misconduct and identify

Conner's Case, 158 N.H. at 303 (stating that "[i]n applying these factors,

characterizing the misconduct and determining a baseline sanction. See

91. The first three parts of the analysis create the framework for

613, 621 (2007)); Standards § 3.0.

aggravating or mitigating factors." Id. (quoting Douglas' Case, 156 N.H.

injury caused by the lawyer's misconduct; and (d) the existence of

duty violated; (b) the lawyer's mental state; (c) the potential or actual

four part analysis for courts to consider in imposing sanctions: "(a) the

guidance. Conner's Case, 158 N.H. at 303. The Standards set forth a

90. Although the Court has not adopted the Standards, it looks to them for

(2005).

the severity of the misconduct." Coffey's Case, 152 N.H. 503, 513 p. 26 24

profession whenever an attorney violates his duty of candor to the court

witnessing of signatures. There is also harm to the integrity of the

to impose additional safeguards for execution of documents and

resources and increased costs to his client, because it caused the court

delayed resolution of the estate case. His conduct also wasted judicial

96. Mr. Bedard's conduct in the Gifford estate caused harm because it

funds to possible claims against Mr. Bedard or his firm.

commingling his funds with those of clients, he subjected his client's

95. Mr. Bedard's conduct caused significant potential injury. In routinely

actual or potential injury caused by Mr. Bedard's misconduct.

94. The third prong of the sanction analysis requires an assessment of the

should be suspended").

are grossly negligent in failing to establish proper accounting procedures

(emphasis added); see also Commentary, §§ 4.12 and 4.13 ("lawyer who

"knows or should know he is dealing improperly with client property")

suspension. See Standard 4.12 (baseline suspension for a lawyer who

knowing, but grossly negligent, the Standards nonetheless recommend

if Mr. Bedard's state of mind as to his trust accounting violations was not

depositing retainers not yet earned into his operating account, etc. Even

from the client trust account as they were earned, occasionally

ledgers, not performing monthly reconciliations, not withdrawing funds

Here, he was aware that he was not keeping any form of accurate client

knowing in that he was consciously aware of attendant circumstances. p. 27 25

Standards, is analogous to a public censure in New Hampshire. reprimand in New Hampshire. The term "reprimand," as used in the ABA 2 The term "admonition," as used in the ABA Standards, is analogous to a

(emphasis added). no actual or potential injury to a client. negligent in dealing with client property and causes little or 4.14 Admonition 2 is generally appropriate when a lawyer is potential injury to a client. negligent in dealing with client property and causes injury or 4.13 Reprimand is generally appropriate when a lawyer is property and causes injury or potential injury to a client. or should know that he is dealing improperly with client 4.12 Suspension is generally appropriate when a lawyer knows potential injury to a client. knowingly converts client property and causes injury or 4.11 Disbarment is generally appropriate when a lawyer

property: appropriate in cases involving the failure to preserve client of the factors set out in 3.0, the following sanctions are generally Absent aggravating or mitigating circumstances, upon application

That Section provides:

98. Mr. Bedard's Rule 1.15 violation implicates Section 4.1 of the Standards.

sanction.

diligence, and candor to the court, set forth suspension as the baseline

relevant Standard in this case, relating to client property, competence,

sanction is a suspension. See Standards § 4.12, 4.42, 4.52, 6.12. Each

knowing state of mind that causes actual or potential injury, the baseline

97. As summarized below, where a lawyer engages in misconduct with a

attorney's trustworthiness.

because it undermines the public's and the court's confidence in an p. 28 26

of the factors set out in Standard 3.0, the following sanctions are Absent aggravating or mitigating circumstances, upon application

That Section provides:

100. Mr. Bedard's Rule 1.1 violation implicates Section 4.5 of the Standards.

(emphasis added).

potential injury to a client. representing a client, and causes little or no actual or negligent and does not act with reasonable diligence in 4,44 Admonition is generally appropriate when a lawyer is

a client. representing a client, and causes injury or potential injury to negligent and does not act with reasonable diligence in 4.43 Reprimand is generally appropriate when a lawyer is

injury or potential injury to a client. (b) a lawyer engages in a pattern of neglect and causes and causes injury or potential injury to a client, or (a) a lawyer knowingly fails to perform services for a client

4.42 Suspension is generally appropriate when:

injury to a client. client matters and causes serious or potentially serious (c) a lawyer engages in a pattern of neglect with respect to client; or and causes serious or potentially serious injury to a (b) a lawyer knowingly fails to perform services for a client potentially serious injury to a client; or (a) a lawyer abandons the practice and causes serious or

4.41 Disbarment is generally appropriate when:

reasonable diligence and promptness in representing a client: generally appropriate in cases involving a failure to act with of the factors set out in Standard 3.0, the following sanctions are Absent aggravating or mitigating circumstances, upon application

That Section provides:

99. Mr. Bedard's Rule 1.3 violation implicates Section 4.4 of the Standards. p. 29 27

adverse effect on the legal proceeding. to a party, or causes a significant or potentially significant information, and causes serious or potentially serious injury a false document, or improperly withholds material intent to deceive the court, makes a false statement, submits 6.11 Disbarment is generally appropriate when a lawyer, with the

deceit, or misrepresentation to a court: to the administration of justice or that involves dishonesty, fraud, generally appropriate in cases involving conduct that is prejudicial of the factors set out in Standard 3.0, the following sanctions are Absent aggravating or mitigating circumstances, upon application

That Section provides:

101. Mr. Bedard's Rule 3.3 violation implicates Section 6.1 of the Standards.

(emphasis added).

little or no actual or potential injury to a client. he or she is competent to handle a legal matter, and causes in an isolated instance of negligence in determining whether 4.54 Admonition is generally appropriate when a lawyer engages

potential injury to a client. competent to handle a legal matter and causes injury or (b) is negligent in determining whether he or she is injury to a client; or doctrines or procedures and causes injury or potential (a) demonstrates failure to understand relevant legal

4.53 Reprimand is generally appropriate when a lawyer:

potential injury to a client. he or she is not competent, and causes injury or engages in an area of practice in which the lawyer knows 4.52 Suspension is generally appropriate when a lawyer

potential injury to a client. procedures, and the lawyer's conduct causes injury or understand the most fundamental legal doctrines or of conduct demonstrates that the lawyer does not 4.51 Disbarment is generally appropriate when a lawyer's course

competent representation to a client: generally appropriate in cases involving failure to provide p. 30 28

serious injury to a client, the public, or the legal system. the lawyer or another, and causes serious or potentially owed as a professional with the intent to obtain a benefit for knowingly engages in conduct that is a violation of a duty 7.1 Disbarment is generally appropriate when a lawyer

misconduct. withdrawal from representation, or failure to report professional or improper fees, unauthorized practice of law, improper professional employment from a prospective client, unreasonable communication of fields of practice, improper solicitation of communication about the lawyer or the lawyer's services, improper generally appropriate in cases involving false or misleading of the factors set out in Standard 3.0, the following sanctions are Absent aggravating or mitigating circumstances, upon application

That Section provides:

102. Mr. E3edard's Rule 1.5 violations implicates Section 7.0 of the Standards.

(emphasis added).

legal proceeding. causes little or no adverse or potentially adverse effect on the causes little or no actual or potential injury to a party, or disclose material information upon learning of its falsity, and submitted statements or documents are false or in failing to in an isolated instance of neglect in determining whether 6.14 Admonition is generally appropriate when a lawyer engages

proceeding. an adverse or potentially adverse effect on the legal potential injury to a party to the legal proceeding, or causes material information is being withheld, and causes injury or documents are false or in taking remedial action when negligent either in determining whether statements or 6.13 Reprimand is generally appropriate when a lawyer is

effect on the legal proceeding. proceeding, or causes an adverse or potentially adverse injury or potential injury to a party to the legal being withheld, and takes no remedial action, and causes to the court or that material information is improperly that false statements or documents are being submitted 6.12 Suspension is generally appropriate when a lawyer knows p. 31 29

sanction in this case.

conditions, serves the purposes of discipline and is an appropriate

suspension. A two-year suspension, with one year stayed with

taken together do not merit any deviation from the baseline sanction of

106. The parties agree that the aggravating and mitigating circumstances

remorse, See Standards § 9.32.

of a dishonest or selfish motive, full and free disclosure to the ADO, and

105. Mitigating factors include absence of a prior disciplinary record, absence

of law. See Standards § 9.22.

misconduct, multiple offenses, and substantial experience in the practice

104 In this case there are three aggravating factors present: a pattern of

mitigating factors. E.g., Conner's Case, 158 N.H. at 303.

103. The baseline sanction must be considered in light of any aggravating and

(emphasis added).

the public, or the legal system. and causes little or no actual or potential injury to a client, the lawyer's conduct violates a duty owed as a professional, in an isolated instance of negligence in determining whether 7.4 Admonition is generally appropriate when a lawyer engages

to a client, the public, or the legal system. owed as a professional and causes injury or potential injury negligently engages in conduct that is a violation of a duty 7.3 Reprimand is generally appropriate when a lawyer

injury to a client, the public, or the legal system. duty as a professional and causes injury or potential knowingly engages in conduct that is a violation of a 7.2 Suspension is generally appropriate when a lawyer p. 32 30

conditions shall be conditions to his reinstatement, and that such

109. Post-reinstatement conditions. Mr. Bedard agrees that the following

scope of work.

documentation shall include a description of the CTA mentor's

confirming his arrangement with the CTA mentor, which

addition, Mr. Bedard will provide documentation to the ADO

provide quarterly reports to the ADO as set forth infra, ¶ 109(b). In

reinstatement; and (2) serving in a post-reinstatement capacity to

Rule 1.15 and Supreme Court Rule 50 and 50A upon his

setting up book-keeping procedures and practices that comply with

to the ADO ("CTA mentor"), for the purpose of: (1) assisting him in

b. hire a certified public accountant, or other professional acceptable

provide proof of compliance to the ADO; and

viewing through the New Hampshire Bar Association website, and

F. DeVito in March of 2016, which is archived and available for

a. Watch the CLE presented in part by former General Counsel Janet

application, Mr. Bedard shall:

108. Pre-reinstatement conditions. Prior to filing any reinstatement motion or

the pre-reinstatement conditions set forth herein, infra ¶ 108.

months), paying the costs of his disciplinary matter, and complying with

the requirements of Rule 37(14)(b) (governing suspensions of over six

full year of suspension, he may apply for reinstatement after fulfilling all

107. Mr. Bedard shall serve one year of suspension. At the conclusion of the p. 33 31

"three-way" monthly reconciliations completed independently

iii. The fourth quarterly report shall include three (3) accurate

trust accounting skill.

describe next steps to ensure Mr. Bedard has learned this

represent, (s)he shall set forth the reasons why, and shall

reconciliation independently. If the CTA mentor cannot so

Mr. Bedard has learned to conduct a three-way monthly

ii. The third quarterly report shall indicate explicitly whether

have been received, whichever is later.

until the monitoring period ends or four (4) quarterly reports

Bedard's reinstatement is final, and every 90 days thereafter

i. The first quarterly report shall be due 90 days after Mr.

sources of deposits, for the quarter.

and (2) CTA bank statements, including check images and all

reconciliations per quarter) that comply with Sup. Ct. Rule 50(2);

(1) monthly reconciliations for each quarter (i. e., 3 monthly

Rules governing client funds. Each quarterly report shall include:

reports to the ADO concerning Mr. Bedard's compliance with the

b. Quarterly Reporting. The CTA mentor will provide quarterly

misconduct during the monitoring period; and

a. No further misconduct. Mr. Bedard will engage in no professional

reinstatement ("the monitoring period"):

conditions shall be in effect for a period of one year following his p. 34 32

Panel determines that no condition of the Stipulation has been

the Panel shall recommend a one-year suspension. If the Hearing

c. If a Hearing Panel determines that a condition has been violated,

listed in Paragraph 109(b) has been violated.

to demonstrate by a preponderance of evidence that a condition

violated. During such hearing, it shall be the burden of the ADO

condition under Paragraph 109(b) of this Stipulation has been

Panel may be appointed to decide the sole issue of whether a

remand the matter to the Hearings Committee so that a Hearing

b. Respondent may request that the Professional Conduct Committee

force and effect pursuant to its terms.

this Stipulation has been violated, the Stipulation shall continue in

year suspension. If the Committee determines that no condition of

condition has been violated, the Committee shall impose the one-

Paragraph 109(b) have been violated. If it determines that a

may determine whether any of the conditions enumerated at

a. Upon motion by the ADO, the Professional Conduct Committee

at Paragraph 109(b) above, the following shall apply:

110. If it is alleged that Mr. Bedard violated any of the conditions enumerated

required by Sup. Ct. Rule 50(2).

accurately performed the "three-way" reconciliation as

shall be considered served.

during the one year following his reinstatement, his two-year suspension

112. If Mr. Bedard satisfies all the conditions set forth at 1109(a) and 1109(b)

and enforcement of the terms and conditions of this Stipulation.

d. The Respondent shall bear all costs associated with compliance

subsequent proceeding is pending.

will not have to continue to comply with those provisions while the

c. If the conditions of Paragraph 109(b) have been met, Mr. Bedard

matter underlying this Stipulation shall not be closed.

b. Pending the final resolution of the subsequent proceeding, the

occurs beyond the monitoring period.

misconduct in the subsequent proceeding, even if such finding

suspension may be imposed at such time as there is a finding of

occurred, at least in part, during the monitoring period, a one-year

period ("the subsequent proceeding"), and the alleged misconduct

a. So long as a grievance or referral is filed within the monitoring

the following procedure shall apply:

monitoring period, thus implicating the condition at Paragraph 109(a),

111. If a new grievance or referral is filed against Mr. Bedard during the

Panel.

to its terms. The PCC shall review the decision of the Hearing

violated, the Stipulation shall continue in force and effect pursuant p. 36 34

115. Mr. Bedard understands that this Stipulation represents a recommended

separate agreement signed by Mr. Bedard.

His agreement to pay the costs incurred by the ADO is the subject of a

enforcement of this disciplinary matter. See Supreme Court Rule 37(19).

agrees to pay the costs incurred by the ADO in the investigation and

114. Subject to the PCC's approval of Mr. Bedard's Stipulation, Mr. Bedard

violation).

year stayed for trust account violations and supervision of non-lawyers

violations); ADO v. Bennett, LD-2014-0002 (two year suspension, one

year suspension, one year stayed with conditions for trust account

Respondent self-reported); see also ADO v. Bronson, LD-2013-0010 (three

(1999) (two year suspension fully stayed with conditions where

lack of initial cooperation by attorney); Morgan's Case, 143 N.H. 475, 477

66, 71 (2007) (two-year suspension for trust accounting violations and

partially stayed with conditions. See e.g., Coddington's Case, 155 N.H.

have varied from fully stayed suspensions to multi-year suspensions

misappropriate or engage in self-dealing. Sanctions for such violations

state of mind, but where the respondent attorneys did not

involving CTA violations committed with a knowing or grossly negligent

113. This sanction is proportional to discipline imposed in other cases p. 37 35

knowingly and intelligently, without coercion or inducement of any kind.

Bedard has been represented by counsel. He signs this Stipulation

122. In deciding both to sign this Stipulation, and to waive these rights, Mr.

under Rule 37(16).

N.H. Sup. Ct. R. 37 and 37A, including specifically the procedures

121. Mr. Bedard further waives any and all of his procedural rights under

against him.

under both the state and federal constitutions on the matters pending

120. In so doing, Mr. Bedard waives any and all of his due process rights

disciplinary matter, including any application for reinstatement.

and admissions as contained in this Stipulation for purposes of any

119. Mr. Bedard understands that he will be bound by his representations

F. Waiver of Formal Proceedings

118. Mr. Bedard knowingly and intelligently waives his right to a hearing.

and he is fully aware of the consequences of the Stipulation.

117. Mr. Bedard has been represented by counsel in reaching this Stipulation

inducements not set forth in the Stipulation

result of any threats, coercion, or duress, or of any promises or

and voluntarily submitted; that he is not entering this Stipulation as a

proposed disposition contained in this Stipulation are freely, knowingly,

116. Mr. Bedard acknowledges that the admissions of misconduct and the

the Stipulation pursuant to Rule 37A(III) (aa)(1).

disposition, and that the PCC may accept, reject, or conditionally accept p. 38 36

Dated: I 2019

sanction in this attorney discipline matter.

New Hampshire Supreme Court that the Supreme Court impose this

his knowing misconduct, and asks the Committee to recommend to the

conditions, concedes that this sanction is the appropriate sanction for

123. Mr. Bedard consents to a two-year suspension with one year stayed with p. 38 p. 39 36

sanction in this attorney discipline matter.

New Hampshire Supreme Court that the Supreme Court impose this

his knowing misconduct, and asks the Committee to recommend to the

conditions, concedes that this sanction is the appropriate sanction for

123. Mr. Bedard consents to a two-year suspension with one year stayed with from client fees earned or client advances recovered). As a result, it was necessary to reconstruct p. 40 account from being identified as client funds to being identified as his personal funds (resulting number of occasions, Attorney Bedard would internally reassign funds held in the IOLTA bank the Firm's Operating Account and then disbursed to or for the clients. In addition, on a limited the accompanying worksheets, client funds held in the 1OLTA bank account were transferred to Connection, P.C. rather than into the IOLTA bank account. On other occasions, as referenced in received from or on behalf of clients were deposited into the Operating Account for The Legal Professional Conduct. On some occasions, as referenced in the accompanying worksheets, funds NH Supreme Court Administrative Rules 50 and 50-A or with Rule 1.15 of the NH Rules of accounting records for client funds in his custody that complied with the IOLTA rules set forth in During the time period covered by my analysis, Attorney Bedard did not maintain a system of

Certified Public Accountants ("AICPA"). Generally Accepted Auditing Standards ("GAAS") as promulgated by the American Institute of respond to your Inquiries. However, I did not conduct an audit examination In accordance with with Attorney Bedard. I applied those specific analysis procedures that I felt were sufficient to transactions, a review of the related supporting documentation (where available), and Interviews My analysis of the accounting transactions Included a reconciliation of the IOLTA bank account

Accordingly, that account was not part of my analysis. August 31, 2018, except for the opening deposit and an insignificant amount of IOLTA Interest. Connection, P.C. That IOLTA account had no activity for the period from October 30, 2017 through opened on October 30, 2017 with a $100.00 deposit from the Operating Account of The Legal The IOLTA bank account of The Legal Connection, P.C. (Citizen's Bank #133198-505-3) was

through August 31, 2018. account of Michael Bedard (Citizen's Bank #330232-647-7) for the period from January 1, 2015 account of The Legal Connection, P.C. (Citizen's Bank #330883-645-0), and the Personal bank bank account of Michael Bedard, Atty (Citizen's Bank #330429-044-5), the Operating bank Per your request, I have conducted an analysis of the accounting transactions related to the IOLTA

Dear Ms. Greene:

Re: Bedard, Michael advs. Attorney Discipline Office - #18-024

Concord, NH 03301 4 Chenell Drive, Suite 102 N.H. Attorney Discipline Office Disciplinary Counsel Sara S. Greene, Esquire

December 10, 2018

603-427-0930 603-223-0037 Portsmouth, NH 03801.8200 Concord, NH 03302.414o 210 Commerce Way, Suite 240 One Pillsbury Street, Suite too

Dennis R. Stone, CPA/CFF, CFE DeminAis" -R. Stone/

Sincerely,

of an upcoming meeting with you. It Is my understanding that this report and the accompanying worksheets will be reviewed as part

Worksheet Pages 27 through 36. • Client listing of IOLTA bank account transactions for the period of my analysis, per

Worksheet Pages 18 through 26; and • Chronological listing of IOLTA bank account transactions for the period of my analysis, per

• Summary of IOLTA client balances as of August 31, 2018, per Worksheet Page 17;

analysis, per Worksheet Pages 15 and 16; • Summary of transaction totals reported on the IOLTA bank statements for the period of my

account for the period of my analysis, per Worksheet Page 14; • Cash proof of the IOLTA bank account that shows the dollar volume of transactions for that

per Worksheet Pages 1 through 13; and for my review ( and • Specific worksheets that reconcile the transactions related to the ten clients you identified

Worksheets, which are comprised of the following: The results of my analysis are summarized in the accompanying Client Funds Accounting

to your requests. an accounting of the IOLTA bank account transactions in order to provide a meaningful response Page 2 December 10, 2018 Sara S. Greene, Esquire divorce matter. p. 42 On 08/22/18, the balance of funds being held for Ms. in the IOLTA bank account was transferred to Attorney Bedard and applied against the loan and his fee for tk

On 07/26/18, Ms. made a payment of $8,000.00 to Attorney Bedard for his fees related to the divorce, which was deposited into the IOLTA bank account.

property division of approximately $100,000. On 06/18/18, Attorney Bedard loaned Ms. $1,000.00 from the balance of his funds held in the IOLTA bank account in anticipation of the client receiving a divorce Summary:

148 08/22/18 DM Michael Bedard Fee and loan repayment (8,000.00) (8,000.00) 197 07/26/18 Payment from client 8,000.00 8,000.00 174 06/18/18 2238 Loan to client (1,000.00) (1,000.00)

06/18/18 Internal transfer from Michael Bedard To fund loan to client 1,000.00 1,000.00

Bates Bates Date Ref Description IOLTA Attorney Combined MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 1 p. 43 On 08/04/17, a $21,852 check was issued to from the Operating Acct. in payment an additional $20,000 property division plus $1,852 (1/2 of escrow refund

On 08/01/17, a $3,704 refund check from Accurate Title for the remaining balance of the real estate tax escrow account was deposited into the Operating Acct.

On 08/01/17, a $20,000 check from the IOLTA bank account payable to was deposited into the Operating Acct.

On 07/15/17, a portion of the sale proceeds was transferred to the Operating Acct. and then disbursed to (there was a $0.04 discrepancy in the payment).

On 07/1 4/ 1 7, a portion of the sale proceeds was transferred to the Operating Acct. and then disbursed to

On 07/10/17, the net proceeds from the sale of the parties' residence were deposited into the IOLTA bank account.

bank account. However, the funds were transferred to the Operating Acct. for The Legal Connection, P.C. and then disbursed from the Operating Acct. to/for the parties. This was a divorce matter where the net proceeds from the sale of the parties' residence were to be divided between them. The net proceeds were deposited into the IOLTA Summary:

705 06/29/18 5617 Comcast Agreed payment for Comcast (391.97) (391.97) 663 11/05/17 5405 Stevens Business, Inc. Agreed payment for Unitil (351.01) (351.01) 650 09/13/17 5341 Partial distribution (742.98) (742.98) 112 08/25/17 DM Withdrawal - The Legal Connection Fee (1,250.00) (1,250.00) 643 08/04/17 5310 Partial distribution (21,852.00) (21,852.00) 851 08/01/17 Accurate Title Real estate tax adjustment 3,704.00 3,704.00 171 851 08/01/17 2225 (deposited by TLC) Transfer to Operating Acct (20,000.00) 20,000.00 639 07/19/17 5286 Partial distribution (40,656.95) (40,656.95) 170 850 07/15/17 2224 The Legal Connection, P.C. Transfer to Operating Acct (40,656.91) 40,656.91 638 07/14/17 5278 Partial distribution (43,166.96) (43,166.96) 170 848 07/14/17 2223 The Legal Connection, P.C. Transfer to Operating Acct (43,166.96) 43,166.96 185 07/10/17 Accurate Title Net proceeds from sale of residence 105,073.91 105,073.91 835 04/08/17 The Legal Connection, P.C. Fee (500.00) (500.00) 835 04/08/17 Deposited check from Initial payment of fixed-fee agent 500.00 500.00

Bates Bates Date Ref Description IOLTA Attorney Combined MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 2 p. 44 Balance due 366.04 366.04 Legal fees (04/08/17 and 08/25/17) (1,750.00) - (1,750.00) Agreed payment for Comcast (391.97) (391.97) Agreed payment for Unitil (351.01) (351.01) Partial distributions (65,018.96) (41,399.93) (106,418.89) Funds disbursed: Total funds received 66,768.96 42,508.95 109,277.91 Initial fixed-fee funding from 500.00 500.00 Property division adjustment 11,880,00 (11,880.00) Real estate tax adjustment 1,852.00 1,852.00 3,704.00 Net proceeds from sale of house 52,536.96 52,536.95 105,073.91 Funds received:

of the unpaid bills for Unitil and Comcast, $742.98, As a result, is due $366.04 ($1,109.02 - $742.98 - $366.04). and Comcast that Mr. had agreed to pay. The check to Mr. should have been for $1,109.02. Instead, the check was mistakenly issued for the combined amount On 09/13/17, a $742.98 check was issued to from the Operating Acct. in payment of one-half of the escrow refund less the outstanding bills due to Unitil Summary (continued):

Bates Bates Date Ref Description IOLTA Attorney Combined MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 3 p. 45 Net settlement proceeds distributed to/for client ($5,900.00 + $4,500.00 + $4,715.00) 15,115.00 Fee and costs for both claims (7,000.00) Settlement proceeds from both claims 22,115.00

On 08/22/18, the fee and costs for the second insurance settlement were disbursed to Attorney Bedard.

IOLTA bank account in anticipation of the client receiving the net insurance settlement. On 03/07/18, Attorney Bedard advanced the net settlement proceeds to and, at request, to from the balsance of his funds held in the

IOLTA bank account and the net proceeds were disbursed to/for the client from the IOLTA bank account. The Legal Connection, P.C. and the net proceeds were disbursed to/for the client from the Operating Acct. The proceeds from the second settlement were deposited into t received two insurance settlements as a result of a motor vehicle accident. The proceeds from the first settlement were deposited into the Operating Acct. fo Summary:

148 08/22/18 DM Michael Bedard Fee and costs (3,500.00) (3,500.00)

03/19/18 Internal transfer to Michael Bedard To reverse advance to client (9,215.00) (9,215.00)

188 03/19/18 GEICO General Insurance Insurance settlement (03/13/18) 12,715.00 12,715.00 172 03/07/18 2230 Net settlement proceeds (03/07/18) (4,715.00) (4,715.00) 172 03/07/18 2229 Net settlement proceeds (03/12/18) (4,500.00) (4,500.00)

03/07/18 Internal transfer from Michael Bedard To fund advance to client 9,215.00 9,215.00

Second claim:

568 07/01/16 4962 Net settlement proceeds (5,900.00) (5,900.00) 06/16/16 The Legal Connection, P.C. Fee and costs (3,500.00) (3,500.00) 797 06/16/16 GEICO General Insurance Insurance settlement 9,400.00 9,400.00

First claim:

Bates Bates Date Ref Description 1OLTA Attorney Combined MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 4 p. 46 142 06/14/18 DM The Legal Connection, P.C. Fee and costs (2,500.00) (2,500.00) 139 05/31/18 DM The Legal Connection, P.C. Fee and costs (836.00) (836.00) 130 02/15/18 DM The Legal Connection, P.C. Fee and costs (5,000.00) (5,000.00) 124 12/26/17 DM The Legal Connection, P.C. Fee and costs (2,500.00) (2,500.00) 169 06/09/17 2221 The Legal Connection, P.C. Fee and costs (3,000.00) (3,000.00)

05/11/17 internal transfer to Michael Bedard Partial fee payment (164,257.27) (164,257.27) 627 05/11/17 5221 Settlement distribution (386,666.66) (386,666.66)

168 839 05/11/17 2219 The Legal Connection, P.C. Transfer to Operating Acct (386,666.00) 386,666.00 167 04/21/17 2217 The Legal Connection, P.C. Fee and costs (1,000.00) (1,000.00) 167 04/11/17 2216 The Legal Connection, P.C. Fee and costs (15,000.00) (15,000.00) 183 03/22/17 Gallagher Bassett Services Insurance settlement 580,000.00 580,000.00 Second claim:

166 10/17/16 2215 The Legal Connection, P.C. Fee and costs (2,000.00) (2,000.00) 166 ,10/11/16 2214 The Legal Connection, P.C. Fee and costs (1,369.33) (1,369.33) 162 06/11/16 2205 The Legal Connection, P.C. Fee and costs (11,500.00) (11,500.00) 160 04/15/16 2200 James Chappeialn, M.D. Costs (1,500.00) (1,500.00) 159 02/09/16 648 The Legal Connection, P.C. Fee and costs (20,000.00) (20,000.00) 157 12/02/15 645 The Legal Connection, P.C. Fee and costs (10,000.00) (10,000.00) 156 11/24/15 644 The Legal Connection, P.C. Fee and costs (4,000.00) (4,000.00) 156 11/13/15 643 The Legal Connection, P.C. Fee and costs (2,500.00) (2,500.00) 156 11/02/15 641 The Legal Connection, P.C. Fee and costs (1,705.40) (1,705.40)

09/08/15 Internal transfer to Michael Bedard Partial fee payment (12,000.00) (12,000.00)

155 756 09/08/15 640 The Legal Connection, P.C. Transfer to Operating Acct (34,666.00) 34,666.00 504 09/05/15 4408 Settlement distribution (34,666.66) (34,666.66) 154 08/11/1E 639 The Legal Connection, P.C. Fee and costs (66,000.00) (66,000.00)

08/07/15 The Legal Connection, P.C. Fee and costs (30,000.00) (30,000.00) 495 08/07/15 4360 Settlement distribution (200,000.00) (200,000.00)

154 752 08/07/15 638 The Legal Connection, P.C. Transfer to Operating Acct (230,000.00) 230,000.00 177 08/03/15 Berkley Insurance Co. Insurance settlement 400,000.00 400,000.00 First claim:

Bates Bates Date Ref Description IOLTA Attorney Combined MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 5 p. 47 Balance due to client 1,000.00 Payment to d, Ck. 5221, 05/11/17 (386,666.66) Payment to d, Ck. 4408, 09/05/15 (34,666.66) Payment to d, Ck. 4370, 08/07/15 (200,000.00) Net settlement proceeds due to client 622,333.32 Costs for both claims (31,000.00) Fee for both claims (326,666.68) Settlement proceeds 980,000.00

Bedard. On 05/11/17, a portion the the fee for the second insurance settlement was Internally transferred to the balance of funds in the IOLTA bank account belonging to Attorney

amount was then disbursed to the client from the Operating Acct. On 05/11/17, a partial distribution of $386,666 from the second insurance settlement was transferred to the Operating Acct. for The Legal Connection, P.C. and the entire

On 03/22/17, the proceeds from the second insurance settlement were deposited into the IOLTA bank account.

Bedard. On 09/08/15, a portion the the fee for the first insurance settlement was internally transferred to the balance of funds in the IOLTA bank account belonging to Attorney

amount was then disbursed to the client from the Operating Acct. On 09/08/15, a partial distribution of $34,666 from the first insurance settlement was transferred to the Operating Account for The Legal Connection, P.C. and the entire

then disbursed to the client from the Operating Acct. The remaining $30,000 of the transfer was accounted for as a partial payment of the Firm's fee. On 08/07/15, a partial distribution of $230,000 from the first insurance settlement was transferred to the Operating Acct. for The Legal Connection, P.C. and $200,000 wi

On 08/03/15, the proceeds from the first insurance settlement were deposited Into the IOLTA bank account. Summary:

145 07/20/18 DM The Legal Connection, P.C. Fee and costs (1,000.00) (1,000.00) Bates Bates Date Ref Description IOLTA Attorney Combined MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 6 p. 48 Net settlement disbursed to client (Ck. 4204, 03/27/15) 15,000.00 Fee for divorce matter ($9,338.95 billed) (5,000.00) Fee for insurance settlement (10,000.00) Settlement proceeds 30,000.00

related to the client's divorce matter, $15,000 was disbursed to the client from the Operating Acct. On 03/27/15, the net settlement proceeds of $20,000 were transferred to the Operating Acct. for The Legal Connection, P.C. After deducting $5,000 for the legal fee

On 03/23/15, the Insurance settlement proceeds were deposited into the IOLTA bank account. Summary:

153 04/04/15 635 Michael Bedard Fee for insurance settlement (10,000.00) (10,000.00)

03/27/15 The Legal Connection, P.C. Fee for divorce matter (5,000.00) (5,000.00) 462 03/27/15 4204 Net settlement proceeds (15,000.00) (15,000.00)

152 03/27/15 634 The Legal Connection, P.C. Transfer to Operating Acct (20,000.00) 20,000.00 - 176 03/23/15 Government Employees Insurance Insurance settlement 30,000.00 30,000.00

Bates Bates Date Ref Description !OLTA Attorney Combined MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 7 p. 48 p. 49 Net settlement disbursed to client (Ck. 4950, 06/14/16) 14,492.00 Legal fee for negotiation with LRGH, at fixed amount (2,500.00) Legal fee for claim, at one-third of settlement (10,833.00) Pay-off LRGH medical bills, at reduced amount (4,675.00) Settlement proceeds 32,500.00

On 05/20/16 and 09/02/16 there were Internal transfers to funds of Michael Bedard held in the IOLTA bank account, in payment of fees due.

On 06/14/16, the net settlement proceeds were distributed to the client from the Operating Acct. of The Legal Connection, P.C.

02/22/16, the insurance settlement proceeds were deposited into the IOLTA bank account. This matter involved two different engagements; handling a personal injury claim and negotiating a reduction of medical bills due to Lakes Region General Hospital. On Summary:

166 812 10/11/16 2214 The Legal Connection, P.C. Transfer to Operating Acct (41.67) 41.67

09/02/16 Internal transfer to Michael Bedard Fee (500.00) (500.00)

165 09/02/16 2212 Michael Anderson Fee (2,000.00) (2,000.00) 165 807 09/01/16 2211 The Legal Connection, P.C. Transfer to Operating Acct (750.00) 750.00 164 806 08/30/16 2210 The Legal Connection, P.C. Transfer to Operating Acct (5,000.00) 5,000.00 164 805 08/25/16 2209 The Legal Connection, P.C. Transfer to Operating Acct (1,000.00) 1,000.00 164 804 08/24/16 2208 The Legal Connection, P.C. Transfer to Operating Acct (1,000.00) 1,000.00 163 799 07/08/16 2206 The Legal Connection, P.C. Transfer to Operating Acct (4,675.00) 4,675.00 568 07/05/16 4964 LRGH Medical bills settlement (4,675.00) (4,675.00) 564 06/14/16 4950 Net settlement (14,492.00) (14,492.00) 162 795 06/07/16 2204 The Legal Connection, P.C. Transfer to Operating Acct (2,700.00) 2,700.00

05/20/16 Internal transfer to Michael Bedard Fee (10,189.00) (10,189.00)

161 05/20/16 1900 Michael Anderson Fee (644.00) (644.00) 160 786 04/15/16 2201 The Legal Connection, P.C. Transfer to Operating Acct (1,000.00) 1,000.00 159 777 02/26/16 649 The Legal Connection, P.C. Transfer to Operating Acct (3,000.33) 3,000.33 180 02/22/16 Old Republic Insurance Co. Settlement 32,500.00 32,500.00

Bates Bates Date Ref Description 101.TA Attorney Combined MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 8 p. 50 Balance due client 245.13 Fee transfers (5,164.00) Net property division disbursed to client (113,000.00) Received as divorce property division 118,409.13

Funds were received in connection with the client's divorce. Summary:

145 07/12/18 DM The Legal Connection, P.C. Fee (1,164.00) (1,164.00) 139 05/21/18 DM The Legal Connection, P.C. Fee (2,000.00) (2,000.00) 139 05/11/18 DM The Legal Connection, P.C. Fee (2,000.00) - (2,000.00) 172 03/0 9/1 8 2231 0baidze Distribution to client (113,000.00) (113,000.00) 130 02/23/18 CM Incoming wire transfer Divorce property division 118,409.13 118,409.13

Bates Bates Date Ref Description IOLTA Attorney Combined MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 9 p. 51 Net settlement disbursed to client (Ck. 5081, 12/14/16) 4,529.00 Legal fee and costs (2,500.00) Settlement proceeds 7,029.00

disbursed from the Operating Acct. This was an insurance claim. The settlement proceeds were deposited into the Operating Acct. for The Legal Connection, P.C. The client's portion of the net settlement was Summary:

599 12/14/16 5081 Net settlement proceeds (4,529.00) (4,529.00) 12/14/16 The Legal Connection, P.C. Fee and costs (2,500.00) (2,500.00) 818 12/14/16 State Farm Fire and Casualty Settlement 7,029.00 7,029.00

Bates Bates Date Ref Description 101.7A Attorney Combined MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 10 p. 51 p. 52 Net settlement disbursed to client (Ck. 4304, 06/19/15) 12,000.00 Fee (6,000.00) Settlement proceeds 18,000.00

settlement was disbursed from the Operating Acct. This was an employment-related claim. The settlement proceeds were deposited into the Operating Acct. for The Legal Connection, P.C. The client's portion of the net Summary:

06/19/15 The Legal Connection, P.C. Fee (6,000.00) (6,000.00) 481 06/19/15 Net settlement proceeds (12,000.00) (12,000.00) 746 06/19/15 Amatex Corp. Settlement 18,000.00 18,000.00

Bates Bates Date Ref Description IOLTA Attorney Combined MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 11 p. 53 On 07/30/18, $11,062.28 was transferred to the balance of funds of Michael Bedard being held In the IOLTA bank account, in payment of fees and advances.

requested the disbursement be made in four separate payments. On 07/30/18, the net settlement proceeds of $35,750 were transferred to the Operating Acct. for The Legal Connection, P.C. and then disbursed to the client, who had

On 07/27/18, the final settlement proceeds were deposited into the IOLTA bank account.

reimbursement. On 03/28/18, Attorney Bedard advanced Mr. $2,541.52 from the balance of his funds held In the IOLTA bank account In anticipation of a medical expense insuranc

This was a personal injury claim. Summary:

148 08/22/18 DM The Legal Connection, P.C. Fee and costs (10,000.00) (10,000.00) 148 08/17/18 DM The Legal Connection, P.C. Fee and costs (2,000.00) (2,000.00) 148 08/01/18 DM The Legal Connection, P.C. Fee and costs (3,000.00) (3,000.00) 712 08/02/18 5649 Insurance settlement (5,750.00) (5,750.00) 712 08/01/18 5648 Insurance settlement (10,000.00) (10,000.00) 712 07/31/18 5647 Insurance settlement (10,000.00) (10,000.00)

07/30/18 Internal transfer to Michael Bedard Fee and advance (11,062.28) (11,062.28) 712 07/30/18 5646 Insurance settlement - (10,000.00) (10,000.00)

145 442 07/30/18 DM The Legal Connection, P.C. Transfer to Operating Acct (35,750.00) 35,750.00 198 07/27/18 NGM Insurance Co. Insurance settlement 60,000.00 60,000.00 174 06/05/18 2236 Partial distribution (2,000.00) (2,000.00) 189 04/03/18 NGM insurance Co. Medical expense settlement 3,812.28 3,812.28 172 03/26/18 2233 Distribution re. medical expenses (2,541.52) (2,541.52) 172 03/26/18 internal transfer from Michael Bedard Advance to client 2,541.52 2,541.52

Bates Bates Date Ref Description IOLTA Attorney Combined MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 12 p. 54 Total payments to client 40,291.52 Payment to Ck. 5649, 08/02/18 5,750.00 Payment to Ck. 5648, 08/01/18 10,000.00 Payment to Ck. 5647, 07/31/18 10,000.00 Payment to Ck. 5646, 07/30/18 10,000.00 Payment to Ck. 2236, 06/03/18 2,000.00 Payment to Ck. 2233, 03/26/18 2,541.52

Net settlement disbursed to client 40,291.52 Legal fee ($26,062.28 - $2,541.52 repayment of advance) (23,520.76) Settlement proceeds 63,812.28 Summary (continued): Bates Bates Date Ref Description IOLTA Attorney Combined MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 13 p. 55 This Cash Proof shows that the dollar-volume of transactions reported on each of the above referenced IOLTA worksheets is the same.

Totals per IOLTA Client Ledgers (Pages 27 through 36) 1,471,518.29 1,456,010.96 15,507.33

Totals per IOLTA Bank Account Transactions (Pages 18 through 26) 1,471,518.29 1,456,010.96 15,507.33

Totals per IOLTA Client Balances (Page 17) 1,471,518.29 1,456,010.96 15,507.33

Totals per IOLTA Bank Statements (Pages 15 and 16) 1,471,518.29 1,456,010.96 15,507.33

MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 14 p. 56 106 06/30/17 Bank statement 21.40 6,040.77 171,695.81 103 05/3 1/ 1 7 Bank statement 39.04 401,737.24 177,715.18 100 04/30/17 Bank statement 8,071.24 16,020.00 579,413.38 97 03/31/17 Bank statement 580,020.00 0.84 587,362.14 94 0 2/ 2 8/17 Bank statement 0.84 0.84 7,342.98 91 01/31/17 Bank statement 1,061.16 0.80 7,342.98 88 12/3 1/ 1 6 Bank statement 0.80 0.77 6,282.62 85 11/30/16 Bank statement 0.77 1.19 6,282.59 82 10/31/16 Bank statement 1.19 8,616.84 6,283.01 79 09/30/16 Bank statement 1.84 2,753.03 14,898.66 76 08/31/16 Bank statement 3.03 7,003.35 17,649.85 73 07/31/16 Bank statement 3.35 7,769.91 24,650.17 70 06/30/16 Bank statement 3,504.91 18,806.25 32,416.73 67 05/31/16 Bank statement 6.25 3,149.67 47,71.8.07 64 04/30/16 Bank statement 6.63 7,507.64 50,861.49 61 03/31/16 Bank statement 7.64 2,005.21 58,362.50 58 02/29/16 Bank statement 32,505.21 23,007.37 60,360.07 55 01/31/16 Bank statement 7.04 13,016.86 50,862.23 52 12/31/15 Bank statement 7,057.86 11,666.48 63,872.05 49 11/30/15 Bank statement 8.98 15,210.03 68,480.67 46 10/31/15 Bank statement 7,004.63 10.45 83,681.72 43 09/30/15 Bank statement 10.45 34,683.64 76,687.54 40 08/31/15 Bank statement 400,017.64 296,000.94 111,360.73 37 07/31/15 Bank statement 0.94 0.91 7,344.03 34 06/30/15 Bank statement 0.91 0.94 7,344.00 31 05/31/15 Bank statement 0.94 2.31 7,344.03 28 04/30/15 Bank statement 2.31 25,503.65 7,345.40 26 03/31/15 Bank statement 30,003.65 24,003.09 32,846.74 25 02/28/15 Bank statement 3.09 3.99 26,846.18 23 01/31/15 Bank statement 3.99 17,252.31 26,847.08 23 12/31/14 Bank statement 44,095.40 44,095.40 IOLTA BANK STATEMENTS: Bates Date Description Receipt Disbursement Balance MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 15 p. 57 08/31/18 TOTALS, PER IOLTA BANK STATEMENTS 1,471,518.29 1,456,010.96 15,507.33 148 08/31/18 Bank statement 2,248.33 136,725.40 15,507.33 145 07/31/18 Bank statement 69,005.45 79,604.88 149,984.40 142 06/30/18 Bank statement 1,658.10 11,142.85 160,583.83 139 05/31/18 Bank statement 41,432.19 11,285.15 170,068.58 136 04/30/18 Bank statement 3,829.48 20.64 139,921.54 133 03/31/18 Bank statement 12,735.64 124,774.65 136,112.70 130 02/28/18 Bank statement 118,427.26 5,017.16 248,15171 127 01/31/18 Bank statement 17.16 17.71 134,741.61 124 12/31/17 Bank statement 3,017.71 10,017.47 134,742.16 121 11/30/17 Bank statement 17.47 18.05 141,741.92 118 10/31/17 Bank statement 18.05 17.87 141,742.50 115 09/30/17 Bank statement 517.87 21,721.25 141,742.32 112 08/31/17 Bank statement 21.25 25,025.29 162,945.70 109 07/31/17 Bank statement 105,099.20 88,845.27 187,949.74 Bates Date Description Receipt Disbursement Balance MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 16 p. 58 08/31/18 TOTALS, PER IOLTA CLIENT BALANCES 1,471,518.29 1,456,010.96 15,507.33

0 8/ 3 1/ 1 8 Bedard, Michael 29,313.09 16,124.58 13,188.51 08/31/18 IOLTA interest 536.42 523.09 13.33 08/31/18 Subtotal, client balances 1,441,668.78 1,439,363.29 2,305.49 08/31/18 1,000.00 1,000.00 08/31/18 390.94 390.94 08/31/18 63,812.28 63,812.28 08/31'18 118,409.13 118,164.00 245.13 08/31/18 3,500.00 3,500.00 08/31,718 32,500.00 32,500.00 08/31/18 1,000.00 1,000.00 08/31/18 8,000.00 8,000.00 0 8/ 3 1/18 2,500.00 2,500.00 08/31/18 6,500.00 6,500.00 08/31/18 21,248.26 21,248.26 08/31/18 36,446.39 36,446.39 08/31/18 30,000.00 30,000.00 08/31118 980,000.00 979,000.00 1,000.00 08/31/18 12,715.00 12,715.00 0 8/ 3 1/18 Gifford Estate (Rita) 1,060.32 1,060.32 08/31/18 50.00 50.00 08/31/18 2,267.95 2,267.95 08/31,718 200.00 200.00 08/31/18 6,994.60 6,994.60 08/31/18 105,073.91 105,073.87 0.04 08/31118 8,000.00 8,000.00

Date Client Account Receipt Disbursement Balance

MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 17 p. 59 31 155 09/08/15 640 The Legal Connection, P.C. Gifford, Joseph 34,666.00 76,677.09 30 43 09/01/15 Interest transfer IOLTA interest 17.64 111,343.09 29 40 08/31/15 Interest earned IOLTA interest 17.64 111,360.73 28 154 08/11/15 639 The Legal Connection, P.C. 66,000.00 111,343.09 27 154 08/07/15 638 The Legal Connection, P.C. 230,000.00 177,343.09 26 177 08/03/15 Berkley Insurance Co. h 400,000.00 407,343.09 25 40 08/03/15 Interest transfer IOLTA interest 0.94 7,343.09 24 37 07/31/15 Interest earned IOLTA interest 0.94 7,344.03 23 37 07/01/15 Interest transfer IOLTA interest 0.91 7,343.09 22 34 06/30/15 Interest earned IOLTA interest 0.91 7,344.00 21 34 06/01/15 Interest transfer IOLTA interest 0.94 7,343.09 20 31 05/29/15 Interest earned IOLTA interest 0.94 7,344.03 19 31 05/01,/15 Interest transfer IOLTA interest 2.31 7,343.09 18 28 04/30/15 Interest earned IOLTA interest 2.31 7,345.40 17 153 04/22/15 642 Michael Bedard Bedard, Michael 10,000.00 7,343.09 16 153 04/11/15 637 Michael Bedard Bedard, Michael 5,500.00 17,343.09 15 153 04/04/15 635 Michael Bedard 10,000.00 22,843.09 14 28 04/01/15 Interest transfer IOLTA interest 3.65 32,843.09 13 26 03/31/15 Interest earned IOLTA Interest 3.65 32,846.74 12 152 03/27/15 634 The Legal Connection, P.C. 20,000.00 32,843.09 11 176 03/23/15 Government Employees Insurance 30,000.00 52,843.09 10 152 03/11/15 633 The Legal Connection, P.C. 4,000.00 22,843.09 9 26 03/02/15 Interest transfer IOLTA interest 3.09 26,843.09 8 25 02/27/15 Interest earned IOLTA interest 3.09 26,846.18 7 25 02/02/15 Interest transfer IOLTA Interest 3.99 26,843.09 6 23 01/30/15 Interest earned IOLTA interest 3.99 26,847.08 5 151 01/09/15 631 17,248.26 26,843.09 4 23 01/02/15 Interest transfer IOLTA interest 4.05 44,091.35 3 23 12 / 3 1/14 Opening balance IOLTA interest 4.05 44,095.40 2 23 12/31/14 Opening balance 21,248.26 44,091.35 1 23 12/31,/14 Opening balance Bedard, Michael 22,843.09 22,843.09 IOLTA BANK ACCOUNT TRANSACTIONS: Seq Bates Date Ref Description Client Account Receipt Disbursement Balance MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 18 p. 60 63 159 02/26/16 649 The Legal Connection, P.C. 3,000.33 60,354.86 62 180 02/22/16 Old Republic insurance Co. 32,500.00 63,355.19 61 159 02/09/16 648 The Legal Connection, P.C. 20,000.00 30,855.19 60 58 02/01/16 Interest transfer IOLTA interest 7.04 50,855.19 59 55 01/29/16 Interest earned IOLTA interest 7.04 50,862.23 58 158 01/20/16 647 The Legal Connection, P.C. 2,050.00 50,855.19 57 158 01/20/16 647 The Legal Connection, P.C. Bedard, Michael 950.00 52,905.19 56 55 01/13/16 DM MuitiTran (1217) Bedard, Michael 9.00 53,855.19 55 55 01/13/16 DM MultiTran (1217) Bedard, Michael 5,000.00 53,864.19 54 158 01/06/16 646 The Legal Connection, P.C. 500.00 58,864.19 53 158 01/06/16 646 The Legal Connection, P.C. 4,450.00 59,364.19 52 158 01/06/16 646 The Legal Connection, P.C. 50.00 63,814.19 51 55 01/04/16 Interest transfer IOLTA Interest 7.86 63,864.19 50 52 12/31/15 Interest earned IOLTA interest 7.86 63,872.05 49 52 12/28/15 DM Dex Media West Bedard, Michael 1,657.50 63,864.19 48 179 12/18/15 Arnie Pierce insurance 6,500.00 65,521.69 47 179 12/18/15 50.00 59,021.69 46 179 12/18/15 e 500.00 58,971.69 45 157 12/02/15 645 The Legal Connection, P.C. 10,000.00 58,471.69 44 52 12/01/15 interest transfer IOLTA interest 8.98 68,471.69 43 49 11/30/15 interest earned IOLTA Interest 8.98 68,480.67 42 156 11/24/15 644 The Legal Connection, P.C. 4,000.00 68,471.69 41 156 11/13/15 643 The Legal Connection, P.C. 2,500.00 72,471.69 40 156 11/02/15 641 The Legal Connection, P.C. 1,705.40 74,971.69 39 156 11/02/15 641 The Legal Connection, P.C. 6,994.60 76,677.09 38 49 11/02/15 Interest transfer IOLTA interest 10.03 83,671.69 37 46 10/31/15 interest earned IOLTA interest 10.03 83,681.72 36 178 10/22/15 6,994.60 83,671.69 35 46 10/01/15 Interest transfer IOLTA interest 10.45 76,677.09 34 43 09/30/15 Interest earned IOLTA interest 10.45 76,687.54 33 09/08/15 Internal transfer from Bedard, Michael (12,000.00) 76,677.09 32 09/08/15 Internal transfer to Michael Bedard 12,000.00 64,677.09 Seq Bates Date Ref Description Client Account Receipt Disbursement Balance MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 19 p. 61 95 76 08/0 1/ 1 6 Interest transfer IOLTA interest 3.35 24,646.82 94 73 07/29/16 Interest earned IOLTA interest 3.35 24,650.17 93 163 07/08/16 2207 Michael Bedard Bedard, Michael 3,000.00 24,646.82 92 163 07/08/16 2206 Bank error ($4,675.00/$4,765.00) Bedard, Michael 90.00 27,646.82 91 163 07/08/16 2206 The Legal Connection, P.C. 4,675.00 27,736.82 90 73 07/01/16 Interest transfer IOLTA interest 4.91 32,411.82 89 70 06/30/16 Interest earned IOLTA interest 4.91 32,416.73 88 162 06/11/16 2205 The Legal Connection, P.C. 3,500.00 32,411.82 87 162 06/11./16 2205 The Legal Connection, P.C. 11,500.00 35,911.82 86 181 06/09/16 Attorney Richard J. Joyal 3,500.00 47,411.82 85 162 06/07/16 2204 The Legal Connection, P.C. 2,700.00 43,911.82 84 162 06/0 7/1 6 2203 Michael Bedard Bedard, Michael 1,100.00 46,611.82 83 70 06/01./16 Interest transfer IOLTA interest 6.25 47,711.82 82 67 05/31/16 Interest earned IOLTA interest 6.25 47,718.07 81 161 05/22/16 1902 Comcast Bedard, Michael 444.36 47,711.82 80 161 05/22/16 1901 Earth Link Bedard, Michael 54.68 48,156.18 79 05/20/16 Internal transfer from Bedard, Michael (10,189.00) 48,210.86 78 05/20/16 Internal transfer to Michael Bedard 10,189.00 38,021.86 77 161 05/20/16 1900 Michael Anderson 644.00 48,210.86 76 161 05/10/16 2202 Michael Bedard Bedard, Michael 2,000.00 48,854.86 75 67 05/02/16 Interest transfer IOLTA interest 6.63 50,854.86 74 64 04/29/16 Interest earned IOLTA Interest 6.63 50,861.49 73 160 04/15/16 2201 The Legal Connection, P.C. 1,000.00 50,854.86 72 160 04/15/16 2200 James Chappelain, M.D. 1,500.00 51,854.86 71 64 04/1.2/16 DM MultiTran (1222) Bedard, Michael 2,000.00 53,354.86 70 160 04/11/16 650 Michael Bedard Bedard, Michael 3,000.00 55,354.86 69 64 04/01/16 Interest transfer IOLTA interest 7.64 58,354.86 68 61 03/31/16 Interest earned IOLTA interest 7.64 58,362.50 67 61 03/28/16 DM MultiTran (1221) Bedard, Michael 1,000.00 58,354.86 66 61 03/28/16 DM MultiTran (1221) Bedard, Michael 1,000.00 59,354.86 65 61 03/01./16 Interest transfer IOLTA interest 5.21 60,354.86 64 58 02/29/16 Interest earned IOLTA interest 5.21 60,360.07

Seq Bates Date Ref Description Client Account Receipt Disbursement Balance MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 20 p. 62 127 167 04/21/17 2217 The Legal Connection, P.C. 1,000.00 571,342.14 126 167 04/11/17 2216 The Legal Connection, P.C. 15,000.00 572,342.14 125 100 04/03/17 interest transfer IOLTA Interest 20.00 587,342.14 124 97 03/31/17 Interest earned IOLTA interest 20.00 587,362.14 123 183 03/22/17 Gallagher Bassett Services 580,000.00 587,342.14 122 97 03/01/17 Interest transfer IOLTA interest 0.84 7,342.14 121 94 02/2 8/ 1 7 Interest earned IOLTA interest 0.84 7,342.98 120 94 02/01/17 Interest transfer IOLTA interest 0.84 7,342.14 119 91 01/ 3 1/17 Interest earned IOLTA interest 0.84 7,342.98 118 182 01/24/17 Citizen's One - Mortgage Escrow Gifford Estate (Rita) 1,060.32 7,342.14 117 91 01/03/17 Interest transfer IOLTA interest 0.80 6,281.82 116 88 1 2/ 3 0/16 Interest earned IOLTA interest 0.80 6,282.62 115 88 12/01/16 Interest transfer IOLTA Interest 0.77 6,281.82 114 85 11/30/16 Interest earned IOLTA Interest 0.77 6,282.59 113 85 11/0 1/ 1 6 Interest transfer IOLTA interest 1.19 6,281.82 112 82 10/31/16 Interest earned IOLTA interest 1.19 6,283.01 111 166 10/17/16 2215 The Legal Connection, P.C. 2,000.00 6,281.82 110 166 10/11/16 2214 The Legal Connection, P.C. 41.67 8,281.82 109 166 10/11/16 2214 The Legal Connection, P.C. 1,369.33 8,323.49 108 166 10/11/16 2214 The Legal Connection, P.C. Bedard, Michael 4,589.00 9,692.82 107 166 10/05/16 2213 Glass Slipper Cleaning Services, LLC Bedard, Michael 615.00 14,281.82 106 82 10/03/16 Interest transfer IOLTA interest 1.84 14,896.82 105 79 09/30/16 Interest earned IOLTA interest 1.84 14,898.66 104 09/02/16 Internal transfer from Bedard, Michael (500.00) 14,896.82 103 09/02/16 Internal transfer to Michael Bedard 500.00 14,396.82 102 165 09/0 2/1 6 2212 Michael Anderson 2,000.00 14,896.82 101 165 09/01/16 2211 The Legal Connection, P.C. 750.00 16,896.82 100 79 09/01/16 Interest transfer IOLTA interest 3.03 17,646.82 99 76 08/3 1/ 1 6 Interest earned IOLTA interest 3.03 17,649.85 98 164 08/30/16 2210 The Legal Connection, P.C. 5,000.00 17,646.82 97 164 08/25/16 2209 The Legal Connection, P.C. 1,000.00 22,646.82 96 164 08/24/16 2208 The Legal Connection, P.C. 1,000.00 23,646.82 Seq Bates Date Ref Description Client Account Receipt Disbursement Balance MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 21 p. 63 159 121 11/01/17 Interest transfer IOLTA interest 18.05 141,724.45 158 118 10/31/17 Interest earned IOLTA Interest 18.05 141,742.50 157 118 10/02/17 Interest transfer IOLTA interest 17.87 141,724.45 156 115 09/29/17 Interest earned IOLTA interest 17.87 141,742.32 155 186 09/22/17 500.00 141,724.45 154 115 09/06/17 DM Michael Bedard Bedard, Michael 21,700.00 141,224.45 153 115 09/01/17 Interest transfer IOLTA interest 21.25 162,924.45 152 112 08/31/17 Interest earned IOLTA interest 21.25 162,945.70 151 112 08/25/17 DM Michael Bedard Bedard, Michael 3,750.00 162,924.45 150 112 08/25/17 DM The Legal Connection, P.C. 1,250.00 166,674.45 149 171 08/01/17 2225 (deposited by TLC) 20,000.00 167,924.45 148 112 08/01/17 Interest transfer IOLTA Interest 25.29 187,924.45 147 109 07/31/17 Interest earned IOLTA interest 25.29 ._ 187,949.74 146 170 07/15/17 2224 The Legal Connection, P.C. 40,656.91 187,924.45 145 170 07/14/17 2223 The Legal Connection, P.C. 43,166.96 228,581.36 144 185 07/10/17 Accurate Title 105,073.91 271,748.32 143 170 07/08/17 2222 Michael Bedard Bedard, Michael 5,000.00 166,674.41 142 109 07/03/17 Interest transfer IOLTA interest 21.40 171,674.41 141 106 06/30/17 Interest earned IOLTA interest 21.40 171,695.81 140 106 06/15/17 DM Michael Bedard Bedard, Michael 2,001.73 171,674.41 139 169 06/09/17 2221 The Legal Connection, P.C. 3,000.00 173,676.14 138 169 06/07/17 2220 Michael Bedard Bedard, Michael 1,000.00 176,676.14 137 106 06/01/17 Interest transfer IOLTA interest 39.04 177,676.14 136 103 05/31/17 Interest earned IOLTA Interest 39.04 177,715.18 135 103 05/19/17 DM Michael Bedard Bedard, Michael 7,000.00 177,676.14 134 05/11/17 Internal transfer from Joseph Gifford Bedard, Michael (164,257.27) 184,676.14 133 05/11/17 internal transfer to Michael Bedard 164,257.27 20,418.87 132 168 05/11/17 2219 The Legal Connection, P.C. 386,666.00 184,676.14 131 168 05/01/17 2218 The Legal Connection, P.C. 8,000.00 571,342.14 130 103 05/01/17 Interest transfer 10LTA interest 71.24 579,342.14 129 100 04/28/17 Interest earned IOLTA Interest 71.24 579,413.38 128 184 04/26/17 The Cincinnati Insurance Co. l 8,000.00 - 579,342.14

Seq Bates Date Ref Description Client Account Receipt Disbursement Balance MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 22 p. 64 191 173 05/08/18 2234 G Bedard, Michael 3,000.00 136,904.34 190 139 05/01/18 Interest transfer IOLTA interest 17.20 139,904.34 189 136 04/30/18 Interest earned IOLTA interest 17.20 139,921.54 188 189 04/03/18 NGM Insurance Co. 3,812.28 139,904.34 187 136 04/02/18 interest transfer IOLTA interest 20.64 136,092.06 186 133 03/30/18 Interest earned IOLTA interest 20.64 136,112.70 185 172 03/26/18 2233 2,541.52 136,092.06 184 03/26/18 Internal transfer to Bedard, Michael 2,541.52 138,633.58 183 03/26/18 Internal transfer from Michael Bedard (2,541.52) 141475.10 182 03/19/18 Internal transfer to Michael Bedard 9,215.00 138,633.58 181 03/19/18 Internal transfer from Bedard, Michael (9,215.00) 147,848.58 180 188 03/19/18 GEICO General Insurance 12,715.00 138,633.58 179 172 03/09/18 2231 113,000.00 125,918.58 178 172 03/07/18 2230 4,715.00 238,918.58 177 172 03/07/18 2229 Jo 4,500.00 243,633.58 176 03/07/18 Internal transfer to Bedard, Michael 9,215.00 248,133.58 175 03/07/18 Internal transfer from Michael Bedard (9,215.00) 257,348.58 174 133 03/01/18 Interest transfer IOLTA interest 18.13 248,133.58 173 130 02/28/18 Interest earned IOLTA interest 18.13 248,151.71 172 130 02/23/18 CM Incoming Wire Transfer 118,409.13 248,133.58 171 130 02/15/18 DM The Legal Connection, P.C. 5,000.00 129,724.45 170 130 02/01/18 Interest transfer IOLTA interest 17.16 134,724.45 169 127 01/3 1/ 1 8 Interest earned IOLTA interest 17.16 134,741.61 168 127 01,102/18 Interest transfer IOLTA interest 17.71 134,724.45 167 124 12/29/17 Interest earned IOLTA interest 17.71 134,742.16 166 124 12/26/17 DM The Legal Connection, P.C. 500.00 134,724.45 165 124 12/26/17 DM The Legal Connection, P.C. 2,500.00 135,224.45 .11. 164 124 12/18/17 DM Michael Bedard Bedard, Michael 4,000.00 137,724.45 163 124 12/08/17 DM Michael Bedard Bedard, Michael 3,000.00 141,724.45 162 187 12/08/17 Wilson, Elser, Moskowitz (MB fee) Bedard, Michael 3,000.00 144,724.45 161 124 12/01/17 Interest transfer IOLTA interest 17.47 141,724.45 160 121 11/30/17 Interest earned IOLTA interest 17.47 141,741.92

Seq Bates Date Ref Description Client Account Receipt Disbursement Balance MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 23 p. 65 223 145 07/12/18 DM Michael Bedard Bedard, Michael 2,000.00 125,020.67 222 145 07/12/18 DM The Legal Connection, P.C. 33,000.00 127,020.67 221 145 07/09/18 (loan repayment) Bedard, Michael 247.00 160,020.67 220 175 07/05/18 2239 D Bedard, Michael 790.00 159,773.67 219 145 07/02/18 Interest transfer IOLTA Interest 20.16 160,563.67 218 143 06/29/18 Interest earned IOLTA interest 20.16 160,583.83 217 142 06/26/18 (loan repayment) Bedard, Michael 247.00 160,563.67 216 196 06/27/18 Government Employees Insurance 390.94 160,316.67 215 142 06/26/18 DM Michael Bedard Bedard, Michael 800.00 159,925.73 214 142 06/26/18 DM Michael Bedard 200.00 160,725.73 213 195 06/21/18 Glass Slipper Cleaning (loan repayment) Bedard, Michael 500.00 160,925.73 212 174 06/18/18 2238 1,000.00 160,425.73 211 06/18/18 Internal transfer from Michael Bedard (1,000.00) 210 06/18/18 Internal transfer to Bedard, Michael 1,000.00 209 142 06/14/18 DM The Legal Connection, P.C. 500.00 161,425.73 208 142 06/14/18 DM The Legal Connection, P.C. 2,500.00 161,925.73 207 142 06/14/18 DM Michael Bedard Bedard, Michael 1,600.00 164,425.73 206 174 06/08/18 2237 Bedard, Michael 525.00 166,025.73 205 194 06/08/18 Glass Slipper Cleaning (loan repayment) Bedard, Michael 500.00 166,550.73 204 174 06/05/18 2236 2,000.00 166,050.73 203 142 06/04/18 DM The Legal Connection, P.C. Martin, Heather 2,000.00 168,050.73 202 142 06/01/18 interest transfer IOLTA interest 17.85 170,050.73 201 140 05/31/18 Interest earned IOLTA interest 17.85 170,068.58 200 139 05/31/18 DM The Legal Connection, P.C. 1,164.00 170,050.73 199 139 05/31/18 DM The Legal Connection, P.C. 836.00 171,214.73 198 173 05/25/18 2235 The Legal Connection, P.C. 2,267.95 172,050.73 197 193 05/25/18 DCU 200.00 174,318.68 196 192 05/25/18 Michael Bedard 2,267.95 174,118.68 195 191 05/25/18 - Bank of NH 36,446.39 171,850.73 194 139 05/21/18 DM The Legal Connection, P.C. 2,000.00 135,404.34 193 190 05/18/18 2,500.00 137,404.34 192 139 05/11/18 DM The Legal Connection, P.C. 2,000.00 134,904.34

Seq Bates Date Ref Description Client Account Receipt Disbursement Balance MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 24 p. 66 255 148 08/31/18 (loan repayment) Bedard, Michael 247.00 15,494.00 254 148 08/24/18 (loan repayment) Bedard, Michael 247.00 15,247.00 253 148 08/22/18 DM Michael Bedard 1,000.00 15,000.00 252 148 08/22/18 DM Michael Bedard 390.94 16,000.00 251 148 08/22/18 DM Michael Bedard 3,446.39 16,390.94 250 148 08/22/18 DM Michael Bedard 3,500.00 19,837.33 249 148 08/22/18 DM Michael Bedard 8,000.00 23,337.33 248 148 08/22/18 DM Michael Bedard Bedard, Michael 103,870.62 31,337.33 247 148 08/22/18 DM The Legal Connection, P.C. 10,000.00 135,207.95 246 148 08/17/18 DM Michael Bedard Bedard, Michael 500.00 145,207.95 245 148 08/17/18 DM The Legal Connection, P.C. 2,000.00 145,707.95 244 148 08/17/18 (loan repayment) Bedard, Michael 247.00 147,707.95 243 148 08/10/18 DM Michael Bedard Bedard, Michael 1,000.00 147,460.95 242 148 08/03/18 (loan repayment) Bedard, Michael 247.00 148,460.95 241 148 08/03/18 (loan repayment) Bedard, Michael 247.00 148,213.95 240 148 08/01/18 DM The Legal Connection, P.C. 3,000.00 147,966.95 239 199 08/01/18 1,000.00 150,966.95 238 148 08/01/18 Interest transfer IOLTA Interest 17.45 149,966.95 237 146 07/31/18 Interest earned IOLTA interest 17.45 149,984.40 236 0 7/ 3 0/18 Internal transfer to Michael Bedard 11,062.28 149,966.95 235 07/30/18 Internal transfer from Bedard, Michael (11,062.28) 161,029.23 234 145 0 7/3 0/18 DM The Legal Connection, P.C. 35,750.00 149,966.95 233 145 07/27/18 (loan repayment) Bedard, Michael 247.00 185,716.95 232 198 07/27/18 NGM Insurance Co. 60,000.00 185,469.95 231 197 07/26/18 8,000.00 125,469.95 230 145 07/25/18 DM Michael Bedard Bedard, Michael 991.61 117,469.95 229 145 07/20/18 DM The Legal Connection, P.C. 1,000.00 118,461.56 228 145 07/20/18 (loan repayment) Bedard, Michael 247.00 119,461.56 227 175 07/13/18 2240 6,053.11 119,214.56 226 07/13/18 internal transfer to Bedard, Michael 6,053.11 125,267.67 225 07/13/18 Internal transfer from Michael Bedard (6,053.11) 131,320.78 224 145 07/13/18 (loan repayment) Bedard, Michael 247.00 125,267.67 Seq Bates Date Ref Description Client Account Receipt Disbursement Balance MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 25 p. 67 257 08/31/18 TOTALS, PER IOLTA BANK ACCOUNT TRANSACTIONS 1,471,518.29 1,456,010.96 15,507.33 256 148 08/31/18 Interest earned IOLTA interest 13.33 15,507.33 Seq Bates Date Ref Description Client Account Receipt Disbursement Balance MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 26 p. 68 08/31/18 Client Totals 50.00 50.00 52 158 01/06/16 646 The Legal Connection, P.C. 50.00 47 179 12/18/15 50.00 50.00

08/31/18 Client Totals 2,267.95 2,267.95 227 175 0 7/ 1 3/18 2240 M 6,053.11

225 07/13/18 Internal transfer from Michael Bedard (6,053.11) 6,053.11 198 173 05/25/18 2235 The Legal Connection, P.C. 2,267.95 196 192 05/25/18 Michael Bedard 2,267.95 2,267.95

08/31/18 Client Totals 200.00 200.00

214 142 06/26/18 DM Michael Bedard 200.00 197 193 05/25/18 DCU 200.00 200.00

08/4/18 Client Totals 6,994.60 6,994.60 39 156 11/02/15 641 The Legal Connection, P.C. 6,994.60

36 178 10/22/15 . . 6,994.60 6,994.60

08/31/18 Client Totals 105,073.91 105,073.87 0.04

150 112 08/25/17 DM The Legal Connection, P.C. 1,250.00 0.04 149 171 08/01/17 2225 (deposited by TLC) 20,000.00 1,250.04 146 1.70 07/15/17 2224 The Legal Connection, P.C. 40,656.91 21,250.04 145 170 07/14/17 2223 The Legal Connection, P.C. 43,166.96 61,906.95 144 185 07/10/17 Accurate Title 105,073.91 105,073.91

08/31/18 Client Totals 8,000.00 8,000.00

249 148 08/22/18 DM Michael Bedard 8,000.00 231 197 07/26/1.8 8,000.00 8,000.00 212 174 06/18/18 2238 1,000.00 211. 06/18/18 Internal transfer from Michael Bedard (1,000.00) 1,000.00 IOLTA CLIENT LEDGERS: Sep Bates Date Ref Description Client Account Receipt Disbursement Balance MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 27 p. 69 165 124 12/26/17 DM The Legal Connection, P.C. 2,500.00 10,336.00 139 169 06/09/17 2221 The Legal Connection, P.C. 3,000.00 12,836.00 133 05/11/17 internal transfer to Michael Bedard 164,257.27 15,836.00 132 168 05/11/17 2219 The Legal Connection, P.C. 386,666.00 180,093.27 127 167 04/21/17 2217 The Legal Connection, P.C. 1,000.00 566,759.27 126 167 04/11/17 2216 The Legal Connection, P.C. 15,000.00 567,759.27 123 183 03/22/17 Gallagher Bassett Services 580,000.00 582,759.27 111 166 10/17/16 2215 The Legal Connection, P.C. 2,000.00 2,759.27 109 166 10/11/16 2214 The Legal Connection, P.C. 1,369.33 4,759.27 87 162 06/11/16 2205 The Legal Connection, P.C. 11,500.00 6,128.60 72 160 04/15/16 2200 James Chappelain, M.D. 1,500.00 17,628.60 61 159 02/09/16 648 The Legal Connection, P.C. 20,000.00 19,128.60 45 157 12/02/15 645 The Legal Connection, P.C. 10,000.00 39,128.60 42 156 11/24/15 644 The Legal Connection, P.C. 4,000.00 49,128.60 41 156 11/13/15 643 The Legal Connection, P.C. 2,500.00 53,128.60 40 156 11/02/15 641 The Legal Connection, P.C. 1,705.40 55,628.60 32 09/08/15 internal transfer to Michael Bedard 12,000.00 57,334.00 31 155 09/08/15 640 The Legal Connection, P.C. 34,666.00 69,334.00 28 154 08/11/15 639 The Legal Connection, P.C. 66,000.00 104,000.00 27 154 08/07/15 638 The Legal Connection, P.C. 230,000.00 170,000.00 26 177 08/03/15 Berkley Insurance Co. 400,000.00 400,000.00

08/3 1/ 1 8 Client Totals 12,715.00 12,715.00

250 148 08/22/18 DM Michael Bedard 3,500.00 182 03/19/18 Internal transfer to Michael Bedard 9,215.00 3,500.00 180 188 03/19/18 GEICO General Insurance 12,715.00 12,715.00 178 172 03/07/18 2230 4,715.00 177 172 03/07/18 2229 J 4,500.00 4,715.00 175 03/07/18 Internal transfer from Michael Bedard (9,215.00) 9,215.00

08/31/18 Client Totals 1,060.32 1,060.32

118 182 01/2 4/ 1 7 Citizen's One - Mortgage Escrow Gifford Estate (Rita) 1,060.32 1,060.32

Seq Bates Date Ref Description Client Account Receipt Disbursement Balance MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 28 p. 70 128 184 04/26/17 The Cincinnati Insurance Co. 8,000.00 8,000.00

08/31/18 Client Totals 2,500.00 2,500.00 209 142 06/14/18 DM The Legal Connection, P.C. 500.00

203 142 06/04/18 DM The Legal Connection, P.C. 2,000.00 500.00 193 190 0 5/1 8/18 2,500.00 2,500.00

08/31/18 Client Totals 6,500.00 6,500.00

58 158 01/20/16 647 The Legal Connection, P.C. 2,050.00 53 158 01/06/16 646 The Legal Connection, P.C. 4,450.00 2,050.00 48 179 12/18/15 Arnie Pierce Insurance 6,500.00 6,500.00

0 8/ 3 1/ 18 Client Totals 21,248.26 21,248.26

1.0 152 03/11/15 633 The Legal Connection, P.C. 4,000.00 5 151 01/09/15 631 K 17,248.26 4,000.00 2 23 12/31/14 Opening balance 21,248.26 21,248.26

08/31/18 Client Totals 36,446.39 36,446.39

251 148 08/22/18 DM Michael Bedard 3,446.39 222 145 07/12/18 DM The Legal Connection, P.C. 33,000.00 3,446.39 1.95 191 05/25/18 - Bank of NH 36,446.39 36,446.39

0 8/ 31/18 Client Totals 30,000.00 30,000.00

15 153 04/04/15 635 Michael Bedard 10,000.00 12 152 03/27/15 634 The Legal Connection, P.C. 20,000.00 10,000.00 11 1.76 03/23/15 Government Employees Insurance 30,000.00 30,000.00

08/31./18 Client Totals 980,000.00 979,000.00 1,000.00

229 145 07/20/18 DM The Legal Connection, P.C. 1,000.00 1,000.00 208 142 06/14/18 DM The Legal Connection, P.C. 2,500.00 2,000.00 199 139 05/31,/18 DM The Legal Connection, P.C. 836.00 4,500.00 171 130 02/15/18 DM The Legal Connection, P.C. 5,000.00 5,336.00

Seq Bates Date Ref Description Client Account Receipt Disbursement Balance MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 29 p. 71 192 139 05/1 1/ 1 8 DM The Legal Connection, P.C. - 2,000.00 3,409.13 179 172 03/09/18 2231 113,000.00 5,409.13 172 130 02/23/18 CM Incoming Wire Transfer 118,409.13 118,409.13

08/31/18 Client Totals 3,500.00 3,500.00

88 162 06/11116 2205 The Legal Connection, P.C. 3,500.00 86 181 06/09/16 Attorney Richard J. Joyal 3,500.00 3,500.00

08/31118 Client Totals 32,500.00 32,500.00 110 166 10/11,716 2214 The Legal Connection, P.C. 41.67 (0.00)

103 09/02/16 Internal transfer to Michael Bedard 500.00 41.67 102 165 09/02/16 2212 Michael Anderson 2,000.00 541.67 101 165 09/0146 2211 The Legal Connection, P.C. 750.00 2,541.67 98 164 08/30/16 2210 The Legal Connection, P.C. 5,000.00 3,291.67 97 164 08/25/16 2209 The Legal Connection, P.C. 1,000.00 8,291.67 96 164 08/24/16 2208 The Legal Connection, P.C. 1,000.00 9,291.67 91 163 07/08/16 2206 The Legal Connection, P.C. 4,675.00 10,291.67 85 162 06/07/16 2204 The Legal Connection, P.C. 2,700.00 14,966.67 78 05/20/16 Internal transfer to Michael Bedard 10,189.00 17,666.67 77 161 05/20/16 1900 Michael Anderson 644.00 27,855.67 73 160 04/15/16 2201 The Legal Connection, P.C. 1,000.00 28,499.67 63 159 02/26/16 649 The Legal Connection, P.C. 3,000.33 29,499.67 62 180 02/22/16 Old Republic Insurance Co. 32,500.00 32,500.00

08/31/18 Client Totals 1,000.00 1,000.00 166 124 12/26/17 DM The Legal Connection, P.C. 500.00

155 186 09/22/17 e 500.00 500.00 54 158 01106/16 646 The Legal Connection, P.C. 500.00 46 179 12/18/15 e 500.00 500.00

08/3 1/1 8 Client Totals 8,000.00 8,000.00

131 168 05/01/17 2218 The Legal Connection, P.C. 8,000.00

Seq Bates Date Ref Description Client Account Receipt Disbursement Balance MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 30 p. 72 14 28 04/01/15 interest transfer IOLTA Interest 3.65 13 26 03/31/15 Interest earned IOLTA interest 3.65 3.65 9 26 03/02/15 Interest transfer IOLTA interest 3.09 8 25 02/27/15 Interest earned IOLTA interest 3.09 3.09 7 25 02/02/15 Interest transfer IOLTA interest 3.99 6 23 01/30/15 Interest earned IOLTA interest 3.99 3.99 4 23 01/02/15 Interest transfer IOLTA interest 4.05 3 23 12/31/14 Opening balance IOLTA Interest 4.05 4.05

08/31/18 Client Totals 1,000.00 1,000.00

253 148 08/22/18 DM Michael Bedard 1,000.00 239 199 08/01/18 1,000.00 1,000.00

08/31/18 Client Totals 390.94 390.94

252 148 08/22/18 DM Michael Bedard 390.94 216 196 06/27/18 Government Employees Insurance 390.94 390.94

08/31/18 Client Totals 63,812.28 63,812.28

247 148 08/22/18 DM The Legal Connection, P.C. 10,000.00 245 148 08/17/18 DM The Legal Connection, P.C. 2,000.00 10,000.00 240 148 08/01/18 DM The Legal Connection, P.C. 3,000.00 12,000.00 236 0 7 /3 0/18 Internal transfer to Michael Bedard 11,062.28 15,000.00 234 145 07/30/18 DM The Legal Connection, P.C. 35,750.00 26,062.28 232 198 07/27/18 NGM Insurance Co. 60,000.00 61,812.28 204 174 06/05/18 2236 2,000.00 1,812.28 188 189 04/03/18 NGM Insurance Co. 3,812.28 3,812.28 185 172 03/26/18 2233 2,541.52 183 03/26/18 Internal transfer from Michael Bedard (2,541.52) 2,541.52

08/31/18 Client Totals 118,409.13 118,164.00 245.13

200 139 05/3 1 /1 8 DM The Legal Connection, P.C. 1,164.00 245.13 194 139 05/21/18 DM The Legal Connection, P.C. 2,000.00 1,409.13

Seq Bates Date Ref Description Client Account Receipt Disbursement Balance MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 31 p. 73 95 76 08/0 1/ 1 6 Interest transfer IOLTA interest 3.35 94 73 0 7/ 2 9/16 Interest earned IOLTA interest 3.35 3.35 90 73 07/01/16 Interest transfer IOLTA interest 4.91 89 70 06/30/16 Interest earned IOLTA interest 4.91 4.91 83 70 06/01/1.6 Interest transfer IOLTA Interest 6.25 82 67 05/31/16 Interest earned IOLTA interest 6.25 6.25 75 67 05/02/16 Interest transfer IOLTA interest 6.63 74 64 04/29/16 Interest earned IOLTA interest 6.63 6.63 69 64 04/01/16 Interest transfer IOLTA interest 7.64 68 61 03/31/16 Interest earned IOLTA Interest 7.64 7.64 65 61 03/01/16 Interest transfer IOLTA interest 5.21 64 58 02/29/16 Interest earned IOLTA Interest 5.21 5.21 60 58 02/01/16 Interest transfer IOLTA interest 7.04 59 55 01/29/16 Interest earned IOLTA interest 7.04 7.04 51 55 01/04/16 Interest transfer IOLTA interest 7.86 50 52 12/31/15 Interest earned IOLTA interest 7.86 - 7.86 44 52 12/01/15 Interest transfer IOLTA Interest 8.98 43 49 11/30/15 Interest earned IOLTA interest 8.98 8.98 38 49 11/02/15 Interest transfer IOLTA interest 10.03 37 46 10/31./15 Interest earned IOLTA interest 10.03 10.03 35 46 10/01/15 interest transfer IOLTA interest 10.45 34 43 09/30/15 Interest earned IOLTA interest 10.45 - 10.45 30 43 09/0 1/ 1 5 Interest transfer IOLTA interest 17.64 29 40 08/31/15 Interest earned IOLTA interest 17.64 17.64 25 40 08/03/15 Interest transfer IOLTA interest 0.94 24 37 07/31./15 Interest earned IOLTA interest 0.94 0.94 23 37 07/01/15 Interest transfer IOLTA interest - 0.91 22 34 06/30/15 Interest earned IOLTA interest 0.91 0.91 21 34 06/01/15 Interest transfer IOLTA interest 0.94 20 31 05/29/15 Interest earned IOLTA interest 0.94 0.94 19 31 05/01/15 Interest transfer IOLTA interest 2.31 18 28 04/30/15 Interest earned IOLTA interest 2.31 2.31 Seq Bates Date Ref Description Client Account Receipt Disbursement Balance MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 32 p. 74 161 124 12/01/17 Interest transfer IOLTA interest 17.47 160 121 11/30/17 Interest earned IOLTA interest 17.47 17.47 159 121 11/4/17 Interest transfer IOLTA interest 18.05 158 118 10/31117 Interest earned IOLTA interest /8.05 - 18.05 157 118 10/02/17 Interest transfer IOLTA Interest 17.87 156 115 0 9/ 2 9/17 Interest earned IOLTA Interest 17.87 17.87 153 115 09/0 1/ 1 7 Interest transfer IOLTA interest 21.25 152 112 08/31117 Interest earned IOLTA interest 21.25 21.25 /48 112 08/01/17 Interest transfer IOLTA interest 25.29 147 109 07/31/17 Interest earned IOLTA interest 25.29 25.29 142 109 07/03/17 Interest transfer IOLTA Interest 21.40 141 106 06/30/17 Interest earned IOLTA interest 21.40 - 21.40 137 106 06/01,/17 Interest transfer IOLTA Interest 39.04 136 103 05/31/17 Interest earned IOLTA interest 39.04 39.04 130 103 05/01/17 Interest transfer IOLTA Interest 71.24 129 100 04/28/17 Interest earned IOLTA Interest 71.24 71.24 125 100 04/03/17 Interest transfer IOLTA interest 20.00 124 97 03/31117 Interest earned IOLTA interest 20.00 - 20.00 122 97 03/01/17 Interest transfer IOLTA interest 0.84 121 94 02/28/17 Interest earned IOLTA interest 0.84 0.84 120 94 02/01/17 Interest transfer IOLTA Interest 0.84 119 91 01131/17 Interest earned IOLTA interest 0.84 0.84 117 91 01/03/17 Interest transfer IOLTA interest 0.80 116 88 12/30/16 Interest earned IOLTA interest 0.80 0.80 115 88 12/01./16 Interest transfer IOLTA interest 0.77 114 85 11/30/16 Interest earned IOLTA interest 0.77 0.77 113 85 11/01/16 Interest transfer IOLTA interest 1.19 112 82 10/31,116 Interest earned IOLTA interest 1.19 1.19 106 82 10/03/16 Interest transfer IOLTA interest 1.84 105 79 09/30/16 Interest earned IOLTA interest 1.84 1.84 100 79 09/01116 Interest transfer IOLTA Interest 3.03 99 76 08/31/16 interest earned IOLTA interest 3.03 3.03

Seq Bates Date Ref Description Client Account Receipt Disbursement Balance MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 33 p. 75 76 161 05/10/16 2202 Michael Bedard Bedard, Michael 2,000.00 2,726.59 71 64 04/12/16 DM MultiTran (1222) Bedard, Michael 2,000.00 4,726.59 70 160 04/11/16 650 Michael Bedard Bedard, Michael 3,000.00 6,726.59 67 61 03/28/16 DM MultiTran (1221.) Bedard, Michael 1,000.00 9,726.59 66 61 03/28/16 DM MultiTran (1221) Bedard, Michael 1,000.00 10,726.59 57 158 01/20/16 647 The Legal Connection, P.C. Bedard, Michael 950.00 11,726.59 56 55 01/13/16 DM MultiTran (1217) Bedard, Michael 9.00 12,676.59 55 55 01/13/16 DM MultiTran (1217) Bedard, Michael 5,000.00 12,685.59 49 52 12/28/15 DM Dex Media West Bedard, Michael 1,657.50 17,685.59 33 09/08/15 Internal transfer from Bedard, Michael (12,000.00) 19,343.09 17 153 04/22/15 642 Michael Bedard Bedard, Michael 10,000.00 7,343.09 16 153 04/11/15 637 Michael Bedard Bedard, Michael 5,500.00 17,343.09 1 23 12/31/14 Opening balance Bedard, Michael 22,843.09 22,843.09

08/31/18 Category Totals 536.42 523.09 13.33

256 148 08/31/18 interest earned IOLTA interest 13.33 13.33 238 148 08/01/18 Interest transfer IOLTA interest 17.45 237 146 07/3 1/ 1 8 Interest earned IOLTA interest 17.45 17.45 219 145 07/02/18 Interest transfer IOLTA interest 20.16 218 143 06/29/18 Interest earned IOLTA interest 20.16 20.16 202 142 06/01/18 Interest transfer IOLTA interest 17.85 201 140 05/31/18 Interest earned IOLTA interest 17.85 17.85 190 139 05/01/18 Interest transfer IOLTA interest 17.20 189 136 04/30/18 Interest earned IOLTA interest 17.20 17.20 187 136 04/02/18 Interest transfer IOLTA interest 20.64 186 133 03/30/18 Interest earned IOLTA interest 20.64 20.64 174 133 03/01/18 Interest transfer IOLTA interest 18.13 173 130 02/28/18 interest earned IOLTA interest 18.13 18.13 170 130 02/01/18 Interest transfer IOLTA interest 17.16 169 127 01/31/18 Interest earned IOLTA interest 17.16 17.16 168 127 01,/02/18 Interest transfer IOLTA interest 17.71 167 124 12/29/17 Interest earned IOLTA interest 17.71 17.71

Seq Bates Date Ref Description Client Account Receipt Disbursement Balance MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 34 p. 76 221 145 07/09/18 (loan repayment) Bedard, Michael 247.00 114,565.57 220 175 07/05/18 2239 D Bedard, Michael 790.00 114,318.57 217 142 06/26/18 (loan repayment) Bedard, Michael 247.00 115,108.57 215 142 06/26/18 DM Michael Bedard Bedard, Michael 800.00 114,861.57 213 195 06/21,/18 Glass Slipper Cleaning (loan repayment) Bedard, Michael 500.00 115,661.57 210 06/18/18 Internal transfer to Bedard, Michael 1,000.00 11561.57 207 142 06/14/18 DM Michael Bedard Bedard, Michael 1,600.00 116,161.57 206 174 06/08/18 2237 Bedard, Michael 525.00 117,761.57 205 194 06/08/18 Glass Slipper Cleaning (loan repayment) Bedard, Michael 500.00 118,286.57 191 173 05/08/18 2234 G Bedard, Michael 3,000.00 117,786.57 184 03/26/18 Internal transfer to Bedard, Michael 2,541.52 120,786.57 181 03/19/18 Internal transfer from Bedard, Michael (9,215.00) 123,328.09 176 03/07/18 Internal transfer to Bedard, Michael 9,215.00 114,113.09 164 124 12/18/17 DM Michael Bedard Bedard, Michael 4,000.00 123,328.09 163 124 12/08/17 DM Michael Bedard Bedard, Michael 3,000.00 127,328.09 162 187 12/08/17 Wilson, Elser, Moskowitz (MB fee) Bedard, Michael 3,000.00 130,328.09 154 115 09/06/17 DM Michael Bedard Bedard, Michael 21,700.00 127,328.09 151 112 08/25/17 DM Michael Bedard Bedard, Michael 3,750.00 149,028.09 143 170 07/08/17 2222 Michael Bedard Bedard, Michael 5,000.00 152,778.09 140 106 06/15/17 DM Michael Bedard Bedard, Michael 2,001.73 157,778.09 138 169 06/07/17 2220 Michael Bedard Bedard, Michael 1,000.00 159,779.82 135 103 05/19/17 DM Michael Bedard Bedard, Michael 7,000.00 160,779.82 134 05/1 1/1 7 Internal transfer from Bedard, Michael (164,257.27) 167,779.82 108 166 10/11,/16 2214 The Legal Connection, P.C. Bedard, Michael 4,589.00 3,522.55 107 166 10/05/16 2213 Glass Slipper Cleaning Services, LLC Bedard, Michael 615.00 8,111.55 104 09/02/16 internal transfer from Bedard, Michael (500.00) 8,726.55 93 163 07/08/16 2207 Michael Bedard Bedard, Michael 3,000.00 8,226.55 92 163 07/08/16 2206 Bank error ($4,675.00/$4,765.00) Bedard, Michael 90.00 11,226.55 84 162 06/07/16 2203 Michael Bedard Bedard, Michael 1,100.00 11,316.55 81 161 05/22/16 1902 Comcast Bedard, Michael 444.36 12,416.55 80 161 05/22/16 1901 Earth Link Bedard, Michael 54.68 12,860.91 79 05/20/16 Internal transfer from Bedard, Michael (10489.00) 12,915.59 Seq Bates Date Ref Description Client Account Receipt Disbursement Balance MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 35 p. 77 TOTALS, PER IOLTA CLIENT LEDGERS 1,471,518.29 1,456,010.96 15,507.33

018/31/18 Category Totals 29,313.09 16,124.58 13,188.51

255 148 08/31/18 (loan repayment) Bedard, Michael 247.00 13,188.51 254 148 08/24/18 (loan repayment) Bedard, Michael 247.00 12,941.51 248 148 08/22/18 DM Michael Bedard Bedard, Michael 103,870.62 12,694.51 246 148 08/17/18 DM Michael Bedard Bedard, Michael 500.00 116,565.13 244 148 08/17/18 (loan repayment) Bedard, Michael 247.00 117,065.13 243 148 08/10/18 DM Michael Bedard Bedard, Michael 1,000.00 116,818.13 242 148 08/03/18 (loan repayment) Bedard, Michael 247.00 117,818.13 241 148 08/03/18 (loan repayment) Bedard, Michael 247.00 117,571.13 235 07/30/18 Internal transfer from Bedard, Michael (11,062.28) 117,324.13 233 145 07/27/18 (loan repayment) Bedard, Michael 247.00 106,261.85 230 145 07/25/18 DM Michael Bedard Bedard, Michael 991.61 106,014.85 228 145 07/20/18 (loan repayment) Bedard, Michael 247.00 107,006.46 226 07/13/18 Internal transfer to Bedard, Michael 6,053.11 106,759.46 224 145 07/13/18 (loan repayment) Bedard, Michael 247.00 112,812.57 223 145 07/12/18 DM Michael Bedard Bedard, Michael 2,000.00 112,565.57 Seq Bates Date Ref Description Client Account Receipt Disbursement Balance MICHAEL BEDARD, ATTORNEY Client Funds Accounting Worksheets Page 36