¶7 Attorney Brown's other prior discipline includes two private reprimands. In 2006 Attorney Brown received a private reprimand pursuant to SCR 22.09 for violating SCRs 20:1.3, 20:1.4(a), 20:1.5(a), and 20:1.16(d). Private Reprimand of Anne E. Brown, 2006-16. In 2007 Attorney Brown received a second SCR 22.09 private reprimand for violating SCRs 20:1.4(a) and 20:1.16(d). Private Reprimand of Anne E. Brown, 2007-13.

¶8 As noted, the referee accepted the stipulation and adopted the facts and conclusions of law contained therein in lieu of conducting an evidentiary hearing. Having independently reviewed the record, we adopt those factual findings and legal conclusions and we summarize them here.

¶9 The OLR's amended complaint alleged misconduct relating to Attorney Brown's representation of J.B. In May 2008, J.B. retained Attorney Brown to represent J.B. in connection with her divorce proceeding. On August 2, 2008, J.B. entered into a fee agreement with Attorney Brown. J.B. agreed to pay Attorney Brown an advanced fee of $3,000 and to be billed at a rate of $175 per hour for attorney services and $90 per hour for paralegal assistance. J.B. paid Attorney Brown the $3,000 advanced fee. Attorney Brown did not deposit the fee into her trust account.

¶10 Prior to their divorce, J.B and her former spouse had received an insurance settlement in connection with water damage to their home. On June 24, 2008, Attorney Brown received a check in the amount of $4,681.51 payable to her trust account reflecting the settlement funds that remained after certain home repairs were completed. On June 30, 2008, Attorney Brown deposited the $4,681.51 check into her trust account. With that deposit, the balance in Attorney Brown's trust account was $4,694.71.

¶11 All of the ensuing trust account transactions will not be enumerated in this opinion but, between July 2008 and April 2009, Attorney Brown made disbursements from the trust account for legitimate repairs or services relating to the parties' home, but she also improperly withdrew funds from the trust account for herself and for others when she should have been holding the funds in trust for J.B. She also made improper deposits into the trust account from her business account and personal account.

¶12 J.B.'s divorce settled on October 13, 2008. J.B. was awarded the insurance proceeds that remained after all of the repair expenses had been paid.

¶13 On December 1, 2008, J.B. called Attorney Brown and asked that the remaining insurance proceeds, which totaled approximately $2,000, be distributed to her. Attorney Brown informed J.B. that J.B. owed $1,700 in additional legal fees. During the phone call Attorney Brown also advised J.B. that she did not have funds to distribute at that time. She claimed that someone, possibly a family member, was stealing from Attorney Brown's trust account and that she was going to discuss it with her banker. Attorney Brown agreed to release the $2,000 in remaining insurance proceeds to J.B. on the condition that J.B. pay Attorney Brown's legal fees in full by December 31, 2008. Attorney Brown told J.B. that she would reimburse J.B. one-half of the $2,000 on December 2, 2008, and would pay the remaining half on December 5, 2008.

¶14 On December 2, 2008, Attorney Brown gave J.B. an envelope containing a check from Attorney Brown's trust account payable to "J.B." in the amount of $550. This check was dated December 2, 2008. The envelope also contained a check post-dated December 5, 2008, payable to "J.B." in the amount of $1,450. At the time she provided this envelope to J.B., Attorney Brown should have been holding $2,031.49 of remaining insurance proceeds in her trust account. That same day, J.B. tried to cash the first check, but the bank refused payment because there were insufficient funds in Attorney Brown's trust account.

¶15 On December 5, 2008, Attorney Brown apparently prepared an updated invoice reflecting J.B.'s unpaid balance as $1,790.47.

¶16 On December 5, 2008, J.B. deposited the second check. It was initially refused for insufficient funds. The bank later paid it on December 30, 2008. That same day, Attorney Brown deposited $450 into her trust account from a check drawn on her business account. This brought the balance in Attorney Brown's trust account to $495.09.

¶17 On December 11, 2008, Attorney Brown deposited $2,000 cash into her trust account. On December 15, 2008, Attorney Brown deposited $1,500 cash into her trust account. The balance of Attorney Brown's trust account on December 15, 2008, was $3,995.09.

¶18 On December 17, 2008, Attorney Brown issued trust account check number 1022 in the amount of $1,500 to "Anne E. Brown." On December 30, 2008, Attorney Brown issued trust account check number 1122 in the amount of $200 to "Anne E. Brown." On January 2, 2009, the closing balance in Attorney Brown's trust account was $845.09.

¶19 On January 6, 2009, Attorney Brown sent J.B. a letter as a follow-up to their conversation regarding the November 19, 2008 billing statement. Attorney Brown reminded J.B. that Attorney Brown had agreed the legal bill would be paid in full by December 31, 2008. Attorney Brown also disclosed three discrepancies from the billing statement, resulting in $61.50 in excess of what should have been billed.

¶20 On February 4, 2009, the closing balance in Attorney Brown's trust account was $45.09. At that time, the first check payable to J.B. in the amount of $550 had still not cleared the bank. It finally cleared Attorney Brown's trust account on April 6, 2009.

¶21 Attorney Brown later conceded in letters to the OLR that she did not have sufficient funds in the trust account for J.B. "because I had not been keeping track of the account." She also acknowledged that she had used funds from the account for her own personal use and she was "not honest with [J.B.] regarding other persons having access to [the] trust account and potentially stealing from it. It was not a true statement." Attorney Brown then failed to respond to several letters from the OLR seeking information and, after obtaining an extension, failed to file a response to the OLR's questions.

¶23 As noted, the referee concluded and we agree that Attorney Brown committed misconduct in her handling of the J.B. matter as alleged in the amended complaint as follows: (1) by failing to hold in trust and instead using for her own purposes at least $4,636.42 of the $4,681.51 in insurance proceeds belonging to J.B. and her former husband, Attorney Brown violated SCRs 20:1.15(b)(1) and 20:8.4(c); (2) by failing to hold J.B.'s advanced fee of $3,000 in trust until earned, Attorney Brown violated SCR 20:1.15(b)(4); (3) by falsely informing J.B. that she did not have the insurance funds available to distribute because someone else had been stealing from her trust account, Attorney Brown violated SCR 20:8.4(c); (4) by failing to maintain a transaction register, an individual client ledger, and a monthly reconciliation report, Attorney Brown violated SCRs 20:1.15(f)(1) a., b., and g.; (5) by certifying to the State Bar of Wisconsin in her fiscal 2008 and 2009 dues statements that she had complied with each of the recordkeeping requirements set forth in SCR 20:1.15(f), when she was not maintaining a complete transaction register, client ledgers or performing monthly reconciliations, Attorney Brown filed false certificates with the State Bar, in violation of SCR 20:1.15(i) (4); and (6) by failing to respond timely to the OLR's multiple written requests for information regarding this investigation, Attorney Brown violated SCRs 22.03(2) and 22.03(6), enforced by SCR 20:8.4(h).

¶24 The OLR's amended complaint also alleged misconduct committed in connection with Attorney Brown's representation of C.T. C.T. retained Attorney Brown in early August 2008 to represent him in a custody matter. On August 5, 2008, C.T. paid Attorney Brown an advanced fee of $2,500 by credit card payment. Attorney Brown did not provide C.T. with a receipt. Attorney Brown explained to C.T. that her time was billed at a rate of $175 per hour and that her assistant's time was billed at $90 per hour, but no written fee agreement was executed. Attorney Brown did not deposit C.T.'s advanced fee into her trust account, but rather into her business bank account thereby commingling C.T.'s funds with her own funds. On August 5, 2008, following the $2,500 deposit, the balance in Attorney Brown's business account was $3,476.85. Attorney Brown entered an appearance in the case on August 14, 2008. On August 25, 2008, Attorney Brown attended a hearing in the C.T. matter.

¶25 By September 3, 2008, the closing business account had a negative balance of - $725.85, thereby exhausting all of C.T.'s funds in Attorney Brown's business account. On November 25, 2008, Attorney Brown sent C.T. a billing statement reflecting that Attorney Brown had earned $1,214.99 of the $2,500 fee. On December 1, 2008, C.T. sent Attorney Brown an e-mail pointing out an error on the bill and requesting a refund of the $1,285.12 unearned fee. Attorney Brown responded to C.T. stating, "I will refund the correct amount to your credit card. It generally takes about 3 business days." Attorney Brown then failed to refund C.T.'s fee.

¶27 The referee concluded, and we agree, that Attorney Brown committed misconduct in her handling of the C.T. matter as follows: (1) by failing to enter into a written fee agreement with C.T., from whom she had accepted a $2,500 advanced fee, Attorney Brown violated SCR 20:1.5(b)(1); and (2) by failing to hold C.T.'s advanced fee payment in trust until earned, Attorney Brown violated SCR 20:1.15(b)(4).

¶28 The remaining allegations in the OLR's amended complaint involve Attorney Brown's representation of A.M. In January 2010 A.M. hired Attorney Brown to represent A.M. in her divorce. A.M. paid Attorney Brown an advanced fee of $2,580 using her mother's credit card. No written fee agreement was executed. Attorney Brown did not deposit the advanced fee into her trust account. On January 19, 2010, Attorney Brown deposited the $2,580 advanced fee into her business account. As of February 1, 2010, Attorney Brown's business account was overdrawn by $1,484.50. Therefore, as of that date, Attorney Brown no longer had any of A.M.'s advanced fee on deposit in Attorney Brown's business account.

¶29 In February 2010 A.M. decided to hire a new attorney because of her concerns regarding communication with Attorney Brown and because Attorney Brown had informed A.M. she was having some health problems. On February 26, 2010, Attorney Brown sent A.M. a bill showing that Attorney Brown had earned $1,377.07 of the fee, along with a stipulation and order for substitution of attorney for successor counsel. Attorney Brown informed A.M. she would refund $1,202.93, but Attorney Brown did not do so until July 27, 2010.

¶31 The referee concluded, and we agree, that (1) by failing to hold in trust the $2,580 advanced fee paid by A.M., and instead depositing such funds to her business bank account, Attorney Brown violated SCRs 20:1.15(b)(1) and 20:1.15(b) (4); and (2) by failing to respond timely to the OLR's multiple written requests for information regarding the A.M. investigation, Attorney Brown violated SCRs 22.03(2) and 22.03(6), enforced via SCR 20:8.4(h).

¶32 With respect to appropriate discipline, Attorney Brown included a statement with her stipulation explaining that during the relevant time period, she had experienced a number of medical conditions that presented challenges to her in managing her law practice stemming from complications of surgery and other medical conditions that caused, inter alia, chronic pain and decreased stamina. Attorney Brown explains that her medical conditions made it extremely difficult to manage her day-to-day affairs. The OLR does not seek restitution or costs in this case.

¶33 After fully reviewing the matter we conclude that the two-year suspension, as the parties stipulated and as recommended by the referee, is appropriate discipline in this matter. We note that this suspension will require Attorney Brown to undergo the formal reinstatement procedure in SCRs 22.29- 22.33, in which she will be required to demonstrate, among other things, that she has a proper understanding of and attitude toward the standards that are imposed upon members of the bar in this state and that she will act in conformity with those standards. See SCR 22.29(4)(f). Consistent with the OLR's recommendation, no costs will be imposed. Therefore,

¶34 IT IS ORDERED that the license of Anne E. Brown to practice law in Wisconsin is suspended for a period of two years, effective the date of this order.