Federal Corporate Sentencing: Compliance and Mitigation

Jed S. Rakoff, Jonathan S. Sack

• Publisher: Law Journal Press
• Year: 2026
• Topic: Law
• eBook ISBN:
  9781588522481
• Subtopic: Corporate Law
• Index: Law

The first book to examine the Organizational Sentencing Guidelines in detail, Federal Corporate Sentencing: Compliance and Mitigation shows how to develop and improve an internal compliance program—a critical preventive tool and the most important mitigating factor in sentencing. Because the Guidelines give legal recognition to compliance programs, a properly designed program can make the difference between a fine of several thousand dollars and one in the tens of millions.

This essential reference also brings you comprehensive coverage of subjects such as: determination of sentences, including aggravating and mitigating factors; global compliance programs; standards of conduct under Sarbanes-Oxley; advocacy strategies when dealing with prosecutors, judges and probation officers; guidance on advising corporations already under federal scrutiny; the use of deferred and non-prosecution agreements; government policies on waiver of the attorney-client privilege and work product protection as proof of a corporation's full cooperation; "corporate probation"; the interplay between the sentencing guidelines for individuals and for corporations; environmental and antitrust offenses; and more.

Book #00619; looseleaf, one volume, 1274 pages; published in 1993, revised edition published in 2007, updated as needed; no additional charge for updates during your subscription. Looseleaf print subscribers receive supplements. The online edition is updated automatically. ISBN: 978-1-58852-058-6

Table of contents

• Title
• Copyright
• Acknowledgments
• CHAPTER 1: An Overview of the Organizational Sentencing Guidelines
• CHAPTER 2: Determining the Fine in Organizational Sentencing
• CHAPTER 3: Aggravating Factors in Organizational Sentencing
• CHAPTER 4: Mitigating Factors in Organizational Sentencing
• CHAPTER 5: Corporate Compliance Programs
• CHAPTER 6: Advocacy Considerations for Practitioners
• CHAPTER 7: Antitrust: The Special Rules
• CHAPTER 8: Environmental Crimes: The Indirect Applicability of General Guidelines and the Utility of Environmental Self Audits and Compliance Programs
• APPENDIX A: Chapter Eight—Sentencing of Organizations
• APPENDIX B: Chapter Two—Offense Conduct
• APPENDIX C-1: 2005 Statement of Scott D. Hammond, Deputy Assistant Attorney General for Criminal Enforcement, Antitrust Division, Department of Justice
• APPENDIX C-2: 2001 Statement of Scott D. Hammond, Deputy Assistant Attorney General for Criminal Enforcement, Antitrust Division, Department of Justice
• APPENDIX C-3: 1999 Statement of Gary R. Spratling, Deputy Assistant Attorney General, Antitrust Division, Department of Justice
• APPENDIX C-4: Leniency Policy for Individuals, Department of Justice, 1994
• APPENDIX C-5: 2003 Statement of James M. Griffin, Deputy Attorney General, Antitrust Division, Department of Justice
• APPENDIX D-1: 1998 Statement of Gary R. Spratling, Deputy Assistant Attorney General, Antitrust Division, Department of Justice
• APPENDIX E: Pitt, Groskaufmanis & Tsaganos, “Talking the Talk and Walking the Walk: Director Duties to Uncover and Respond to Management Misconduct” (Feb. 21, 1997)
• APPENDIX F: Pitt, Groskaufmanis & Whittemore, “Misappropriating Certainty from the Securities Markets: A Practitioner’s Primer on the O’Hagan Decision” (Aug. 6, 1997)
• APPENDIX G: Audit Policy Interpretive Guidance
• APPENDIX H: Implementation of the EPA’s Self-Policing Policy for Disclosures Involving Potential Criminal Violations
• APPENDIX I: 2008 Memorandum and Revised Principles of Federal Prosecution of Business Organizations, Mark Filip, Deputy Attorney General, Department of Justice
• APPENDIX J: Final Policy on Compliance Incentives for Small Business
• APPENDIX K: SEC Enforcement Manual, §§ 4.1-4.3: Privileges and Protections, October, 2008
• APPENDIX L: Environmental Protection Agency Incentives for Self-Policing: Discovery, Disclosure, Correction and Prevention of Violations; Notice
• APPENDIX M: Environmental Protection Agency Statement of Principles regarding the Effect of State Audit Immunity/Privilege Laws on Enforcement Authority for Federal Programs
• APPENDIX N: Rethinking Disclosure Policies and Practices in the Wake of the SEC’s New Selective Disclosure Rules
• APPENDIX O: FCPA Antibribery Case Suggests Effective Strategies for Addressing Discovery of Illegal Corporate Activity
• APPENDIX P: Securities and Exchange Commission Enforcement Manual
• APPENDIX Q: Good Practice Guidance on Internal Controls, Ethics, and Compliance
• APPENDIX R: Office of the Inspector General’s Updated Provider Self-Disclosure Protocol
• INDEX