Remedial Costs that Greatly Exceed Gain (Policy Statement)

If the organization has paid or has agreed to pay remedial costs arising from the offense that greatly exceed the gain that the organization received from the offense, a downward departure may be warranted. In such a case, a substantial fine may not be necessary in order to achieve adequate punishment and deter- rence. In deciding whether departure is appropriate, the court should consider the level and extent of substantial authority personnel involvement in the of- fense and the degree to which the loss exceeds the gain. If an individual within high-level personnel was involved in the offense, a departure would not be ap- 556 ║ Guidelines Manual (November 1, 2024) §8C4.11 propriate under this section. The lower the level and the more limited the ex- tent of substantial authority personnel involvement in the offense, and the greater the degree to which remedial costs exceeded or will exceed gain, the less will be the need for a substantial fine to achieve adequate punishment and de- terrence. Historical Note Effective November 1, 1991 (amendment 422).