Brandy Sutton was the sole owner of the law firm Pendleton & Sutton in Lawrence, Kansas. Sutton offered a retirement plan as a benefit to the members of her staff. Each employee could contribute up to 3 percent of his or her salary. Sutton withheld the contributions from the employees’ paychecks, which indicated that the amounts were deposited into the plan. For a period of years, however, she failed to make the deposits, using the funds to cover her professional expenses instead. An associate attorney with the firm discovered the discrepancy and filed a complaint with the state disciplinary office. In response, Sutton argued that the misconduct was caused by financial difficulties, including several items” involving the associate who filed the complaint. Sutton expressed remorse, and within sixteen months properly funded all of the employees’ accounts. [In the Matter of Sutton, 307 Kan. 95, 405 P.3d 1205 (2017)] (See Potential Liability to Clients.) 

(a) When a business experiences financial difficulties, can it withhold amounts owed to its employees to pay more immediate obligations? Consider this question from an ethical perspective, using the IDDR approach.

(b) Should a sanction be imposed on Sutton in this case? If so, what should it be? Possibilities include suspension from the practice of law for a limited time or an indefinite period, and probation. Explain.