Iowa Supreme Court Att'y Disciplinary Bd. v. Curtis W. Den Beste, 19-0360

Curtis W. Den Beste, admitted 2000, worked at Howes Law Firm beginning 2007 under an agreement requiring deposited client fees and a 50/50 split of earned fees.
Beginning in 2015, Den Beste accepted cash from clients and kept the payments instead of depositing them per the agreement.
Firm discovery in March 2017 (accounts marked "uncollectable"; clients reported having paid Den Beste) led to his admission, termination, self-reporting, submission of an accounting and a repayment plan.
Accounting showed Den Beste retained $18,200 in cash payments, which after the firm’s share and adjustments resulted in wrongful deprivation of about $9,200 to the firm.
The Attorney Disciplinary Board charged violations of Iowa Rules of Professional Conduct 32:8.4(b) and (c); the Grievance Commission recommended a four-month suspension.
The Iowa Supreme Court found violations of 32:8.4(b) and (c) and suspended Den Beste’s license indefinitely with no possibility of reinstatement for at least four months; Justice Wiggins dissented, urging revocation.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether Den Beste committed a criminal act reflecting adversely on fitness (Iowa R. Prof. Cond. 32:8.4(b))	Den Beste admitted he took fees belonging to the firm (theft), a crime that undermines honesty and fitness.	Den Beste cooperated, self‑reported, and provided accounting and repayment; no criminal conviction.	Court held theft occurred and violated 32:8.4(b).
Whether Den Beste engaged in dishonesty, fraud, deceit, or misrepresentation (32:8.4(c))	He stole firm funds and misled the accounting manager about account status to conceal the theft.	Mitigating factors (self-reporting, cooperation, restitution plan, no prior discipline) should limit sanction.	Court held his theft and misrepresentations violated 32:8.4(c).
Appropriate sanction for nonclient theft by an attorney	Board urged stronger discipline generally but relied on precedent; Commission recommended a four‑month suspension.	Den Beste and commission pointed to mitigating factors and cases with lesser sanctions for firm‑fund conversion.	Court imposed indefinite suspension with no reinstatement for at least four months (majority); Justice Wiggins would revoke license.

Iowa Supreme Ct. Att’y Disciplinary Bd. v. Henrichsen, 825 N.W.2d 525 (Iowa 2013) (similar conversion of firm fees; three‑month suspension)
Iowa Supreme Ct. Att’y Disciplinary Bd. v. Stowe, 830 N.W.2d 737 (Iowa 2013) (theft by lawyer reflects moral turpitude and unfitness)
Iowa Supreme Ct. Bd. of Prof’l Ethics & Conduct v. Irwin, 679 N.W.2d 641 (Iowa 2004) (revocation for large‑scale conversion of firm fees)
Iowa Supreme Ct. Att’y Disciplinary Bd. v. Isaacson, 750 N.W.2d 104 (Iowa 2008) (six‑month suspension where conversion was combined with other misconduct)
In re Disciplinary Proceeding Against Placide, 414 P.3d 1124 (Wash. 2018) (theft of firm funds in analogous facts; cited in support of theft finding)