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Sarbanes-Oxley Sentencing Guidelines

By Harold S. Bloomenthal
April 27, 2004

Last month, we discussed the Sentencing Table as of Nov. 1, 2003, which incorporates amendments resulting from the provisions of the Sarbanes-Oxley Act. We explained that the Act contains three overlapping provisions relating to sentencing guidelines premised on the notion that white-collar crime is not adequately punished, and that all three provisions require the U.S. Sentencing commission to “promulgate the guidelines or amendments provided for under this section as soon as practicable…” Our discussion, unless otherwise indicated, was and is based on the amended guidelines pertaining to “Theft, Embezzlement, Receipt of Stolen Property, Property Destruction, and Offenses Involving Fraud or Deceit,” and the related Sentencing Table. (Editor's Note: To see the Sentencing Table, go to Part One of this article, which appeared in the April, 2004 issue.) This month, we continue this discussion by providing more material in depth.

Plea Agreements and the Sentencing Guidelines

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