§2B1.4. Insider Trading
(a) Base Offense Level: 8
(b) Specific Offense Characteristic
(1) If the gain resulting from the offense exceeded $5,000, increase by the number of levels from the table in §2B1.1 (Theft, Property Destruction, and Fraud) corresponding to that amount.
Historical Note: Effective November 1, 2001 (see Appendix C, amendment 617).