2005 Federal Sentencing Guidelines
Chapter 8 - PART C - FINES
§8C2.9. Disgorgement
The court shall add to the fine determined under §8C2.8 (Determining
the Fine Within the Range) any gain to the organization from the offense that
has not and will not be paid as restitution or by way of other remedial measures.
Commentary
Application Note:
1. This section is designed to ensure that the amount of any gain that has
not and will not be taken from the organization for remedial purposes will
be added to the fine. This section typically will apply in cases in which the
organization has received gain from an offense but restitution or remedial
efforts will not be required because the offense did not result in harm to
identifiable victims, e.g.,
money laundering, obscenity, and regulatory reporting offenses. Money spent
or to be spent to remedy the adverse effects of the offense, e.g.,
the cost to retrofit defective products, should be considered as disgorged
gain. If the cost of remedial efforts made or to be made by the organization
equals or exceeds the gain from the offense, this section will not apply.
Historical Note: Effective
November 1, 1991 (see Appendix
C, amendment 422).