Source: http://www.ussc.gov/guidelines/2015-guidelines-manual/archive/2007-2e53
Timestamp: 2016-08-24 19:45:54
Document Index: 634286095

Matched Legal Cases: ['§2', '§2', '§2', '§2', '§ 1027', '§ 439']

2007 2e5_3 | United States Sentencing Commission
2007 2e5_3
2007 Federal Sentencing GuidelinesCHAPTER 2 - PART E - OFFENSES INVOLVING CRIMINAL ENTERPRISES AND RACKETEERING5. LABOR RACKETEERING §2E5.3. 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):
(2) If the offense was committed to facilitate or conceal (A) an
offense involving 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 an Employee Welfare or
Pension Benefit Plan; Prohibited Payments or Lending of Money by
Employer or Agent to Employees, Representatives, or Labor
Organizations ) , or §2J1.2 (Obstruction of Justice) , as
applicable. CommentaryStatutory 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 conversion 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 facilitated by
the false statements or documents.Historical Note: Effective November 1, 1987. Amended effective
November 1, 1989 (see Appendix C, amendment 151); November 1,
1993 (see Appendix C, amendment 481); January 25, 2003 (see Appendix C, amendment 647) ; November 1, 2003 (see, Appendix C,
amendment 653). USSC HelpLine