in Re: Discipline of Mark A. Kemp

2008, to the heirs of the estate of Marco E. Monteverdi; and (3) be mentored by an attorney and a CPA for 24 months after reinstatement. The state bar argued for a four-year suspension, with the above conditions. Having reviewed the record, we approve the panel's recommendation that Kemp be suspended subject to conditions. However, based on Kemp's misappropriation of client funds and initial failure to cooperate with the state bar in its investigation, we determine that a longer suspension is appropriate. We also determine that payment of restitution should be a condition precedent to Kemp's reinstatement. We therefore reject the recommended suspension term of six months and one day and instead direct that Kemp be suspended for two years. We further direct that Kemp pay restitution as set forth above before petitioning for reinstatement. Accordingly, we hereby suspend Mark A. Kemp from the practice of law for two years. In addition, Kemp must pay restitution before petitioning for reinstatement, and must comply with the SUPREME COURT OF NEVADA 2 (0) 1947A other conditions listed above. Kemp shall pay the costs of the disciplinary proceedings within 30 days of receipt of the state bar's bill of costs in this matter. See SCR 120. It is so ORDERED. C.J. Hardesty Parraguirre 1.1 t Douglas SUPREME COURT OF NEVADA 3 (0) 1947A GIBBONS, J., dissenting: I would impose the discipline re •ni ended by the disciplinary panel. 1 /I• Ai AIMIlhs A Gibbons cc: Jeffrey R. Albregts, Chair, Southern Nevada Disciplinary Board Janeen V. Isaacson, Assistant Bar Counsel Kimberly K. Farmer, Executive Director, State Bar of Nevada Mark A. Kemp Perry Thompson, Admissions Office, United States Supreme Court SUPREME COURT OF NEVADA 4 (0) 1947A