False Statements and Concealment of Facts in Relation to Documents

Required by the Employee Retirement Income Security Act; Failure to Maintain and Falsification of Records Required by the Labor Management Reporting and Disclosure Act; Destruction and Failure to Maintain Corporate Audit Records (a) Base Offense Level (Apply the greater): (1) 6; or (2) If the offense was committed to facilitate or conceal (A) an offense in- volving a theft, a fraud, or an embezzlement; (B) an offense involving a bribe or a gratuity; or (C) an obstruction of justice offense, apply §2B1.1 (Theft, Property Destruction, and Fraud), §2E5.1 (Offering, Accepting, or Soliciting a Bribe or Gratuity Affecting the Operation of Guidelines Manual (November 1, 2024) ║ 207 §2E5.6 an Employee Welfare or Pension Benefit Plan; Prohibited Payments or Lending of Money by Employer or Agent to Employees, Represent- atives, or Labor Organizations), or §2J1.2 (Obstruction of Justice), as applicable. Commentary Statutory Provisions: 18 U.S.C. §§ 1027, 1520; 29 U.S.C. §§ 439, 461, 1131. For additional statutory provision(s), see Appendix A (Statutory Index). Background: This section covers the falsification of documents or records relating to a benefit plan covered by ERISA. It also covers failure to maintain proper documents required by the LMRDA or falsification of such documents. Such violations sometimes occur in connection with the criminal con- version of plan funds or schemes involving bribery or graft. Where a violation under this section occurs in connection with another offense, the offense level is determined by reference to the offense facili- tated by the false statements or documents. Historical Note Effective November 1, 1987. Amended effective November 1, 1989 (amendment 151); November 1, 1993 (amendment 481); January 25, 2003 (amendment 647); November 1, 2003 (amendment 653). §2E5.4. [Deleted] Historical Note Section 2E5.4 (Embezzlement or Theft from Labor Unions in the Private Sector), effective November 1, 1987, amended effective June 15, 1988 (amendment 29) and November 1, 1989 (amendment 152), was deleted by consolidation with §2B1.1 effective November 1, 1993 (amendment 481). §2E5.5. [Deleted] Historical Note Section 2E5.5 (Failure to Maintain and Falsification of Records Required by the Labor Management Report- ing and Disclosure Act), effective November 1, 1987, amended effective November 1, 1989 (amendment 153), was deleted by consolidation with §2E5.3 effective November 1, 1993 (amendment 481). §2E5.6. [Deleted] Historical Note Section 2E5.6 (Prohibited Payments or Lending of Money by Employer or Agent to Employees, Representa- tives, or Labor Organizations), effective November 1, 1987, amended effective November 1, 1991 (amend- ment 422), was deleted by consolidation with §2E5.1 effective November 1, 1993 (amendment 481). 208 ║ Guidelines Manual (November 1, 2024) PART F ― [DELETED] Historical Note The heading to Part F ― Offenses Involving Fraud or Deceit, effective November 1, 1987, was deleted due to the deletion of §§2F1.1 and 2F1.2 effective November 1, 2001 (amendment 617). §2F1.2 §2F1.1. [Deleted] Historical Note Section 2F1.1 (Fraud and Deceit; Forgery; Offenses Involving Altered or Counterfeit Instruments Other than Counterfeit Bearer Obligations of the United States), effective November 1, 1987, amended effective June 15, 1988 (amendment 30), November 1, 1989 (amendments 154–156 and 303), November 1, 1990 (amendment 317), November 1, 1991 (amendments 364 and 393), November 1, 1992 (amendment 470), No- vember 1, 1993 (amendments 481 and 482), November 1, 1995 (amendment 513), November 1, 1997 (amend- ment 551), November 1, 1998 (amendments 577 and 587), November 1, 2000 (amendments 595, 596, and 597), was deleted by consolidation with §2B1.1 effective November 1, 2001 (amendment 617). §2F1.2. [Deleted] Historical Note Section 2F1.2 (Insider Trading), effective November 1, 1987, was deleted by consolidation with §2B1.1 effec- tive November 1, 2001 (amendment 617). Guidelines Manual (November 1, 2024) ║ 209 §2G1.1 PART G ― OFFENSES INVOLVING COMMERCIAL SEX ACTS, SEXUAL EXPLOITATION OF MINORS, AND OBSCENITY Historical Note Effective November 1, 1987. Amended effective November 1, 2002 (amendment 641). 1. PROMOTING A COMMERCIAL SEX ACT OR PROHIBITED SEXUAL CONDUCT Historical Note Effective November 1, 1987. Amended effective November 1, 2000 (amendment 592); November 1, 2002 (amendment 641).