Marcum’s Edward Waddington and Jesse LaGrossa examine loss determination for The Legal Intelligencer
The Legal Intelligencer
By Edward Waddington, Partner, Advisory Services & Jesse LaGrossa, Senior Manager, Advisory Services
Excerpt:
Accurately determining the financial losses in white-collar federal criminal matters is vital to all parties as the loss may impact court-ordered restitution and the length of any incarceration imposed by the court. The guidelines manual issued by the U.S. Sentencing Commission (often referred to as the federal sentencing guidelines), first enacted by the U.S. Congress in 1987 provides recommendations that judges may consider when imposing a sentence.