An image illustrating the serious discussions that take place in court about financial crimes.
David Smerling, a 75-year-old attorney from Lexington, admitted to embezzling over $3 million from vulnerable relatives and businesses. The extensive charges include wire fraud, money laundering, and identity theft. His actions, which exploited trust, have raised significant concerns about the protection of vulnerable individuals, particularly the elderly and those with special needs. If convicted, he could face up to 42 years in prison, prompting a call for increased vigilance in safeguarding vulnerable populations.
LEXINGTON – David Smerling, a 75-year-old attorney from Lexington, has pleaded guilty to embezzling over $3 million from vulnerable relatives and business associates. Charged with four counts of wire fraud, two counts of money laundering, and one count of aggravated identity theft, Smerling’s extensive criminal activities have raised significant concerns about the protection of vulnerable individuals.
Smerling’s initial indictment came in January 2024 when he was accused of theft related to a business associate, but further investigation revealed additional charges regarding his exploitation of vulnerable relatives. According to U.S. Attorney Leah Foley, the charges presented initially were merely “the tip of the iceberg” when it comes to Smerling’s alleged deceitful actions.
Between May 2020 and August 2021, Smerling embezzled more than $470,000 from a trust designed to help a relative with special needs. Operating as the trustee, he allegedly transferred funds from the trust into his own accounts as well as accounts held in his wife’s name. To cover up his misappropriation, he made “lulling payments” to the relative to prevent them from realizing that the trust was being depleted.
Additionally, between May 2023 and April 2025, Smerling is accused of embezzling over $150,000 from a relative suffering from dementia, for whom he acted as financial power of attorney. Reports indicate that Smerling transferred funds directly from the victim’s bank accounts into his own and charged personal expenses to a credit card that was in the victim’s name. To further conceal his illicit transactions, he misrepresented the purposes of these transfers to banks.
From January 2016 through May 2020, Smerling allegedly embezzled over $2.5 million from three Massachusetts companies where he served as a bookkeeper. He reportedly transferred company funds into a separate account that he controlled and directly into his own accounts. In an effort to hide his actions, he changed the mailing addresses on the companies’ bank statements to his home address and refused to provide online banking passwords, creating barriers for others who might scrutinize the financial activities.
When confronted about unauthorized transfers, Smerling provided various excuses, including alleging a “addiction to prostitutes” and claiming failed investments. This pattern of behavior highlights a troubling exploitation of trust, particularly in his dealings with elderly and vulnerable individuals.
If convicted of the charges, Smerling could face up to 42 years in prison, six years of supervised release, and significant monetary fines. The implications of these allegations extend beyond Smerling’s personal responsibility, as they have raised alarm over the safety and protection of vulnerable individuals—especially those with elderly relatives. FBI Acting Special Agent Kimberly Milka has underscored the importance of remaining vigilant in order to safeguard those who may be susceptible to financial exploitation.
The case serves as a cautionary tale for families and guardians of vulnerable individuals. With so much at stake, it is vital for families to seek transparent financial management and to ensure diligent oversight in all monetary matters. As the case continues to unfold, it remains critical for communities to foster awareness and protective measures for those who are most at risk.
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