IN RE: GERALD M. COHEN

NO. BD-98-061

MEMORANDUM

After review of the papers, I accept Bar Counsel's recommendation of an eighteen month suspension as appropriate reciprocal discipline.

The respondent acted in what he believed was his clients' best interest despite his clients’ desire that he not do so. The risk of harm to the courts and the public in these circumstances is not as great as to warrant disbarment.

Ruth I. Abrams

Associate Justice

Entered: April 7, 1999