DR 9-102 is clear. Subsections (B)(3) and (4) of the rule require a lawyer to maintain a complete accounting for all funds coming into his possession and promptly to deliver to a client funds which the client is entitled to receive.
This rule is designed to limit the prospect for, or temptation to, use client funds to the client's detriment. See Toledo Bar Assn. v. McCreery (1982),
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