2009 FEDERAL SENTENCING GUIDELINES MANUAL
CHAPTER EIGHT - PART C - FINES
§8C3.4. Fines Paid by Owners of Closely Held Organizations
The court may offset the fine imposed upon a closely held organization when one or more individuals, each of whom owns at least a 5 percent interest in the organization, has been fined in a federal criminal proceeding for the same offense conduct for which the organization is being sentenced. The amount of such offset shall not exceed the amount resulting from multiplying the total fines imposed on those individuals by those individuals’ total percentage interest in the organization.
Historical Note: Effective November 1, 1991 (see Appendix C, amendment 422).
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