In re Dawn L. Jackson, DRB 09-266 (December 8, 2009) (slip op. at 14). Accord In re Jackson, 201 N.J. 116 (2010), and In re Stern, 92 N.J. 611, 617 (1983) (in which the Court stated "we have never held that the expenditure of a retainer is a conversion of trust funds"). Moreover, because respondent's conduct did not amount to knowing misappropriation of client funds, RPC 1.15(b) does not apply in this case.