Opinion ID: 529953
Heading Depth: 1
Heading Rank: 3

Heading: grounds for a new trial

Text: 64 Although Furst asserts in this appeal that the district court erred in five evidentiary rulings, 15 in view of our foregoing analysis we need consider these issues only to the extent that they affected Furst's conviction on counts V, VI, VII, X, and XI. Two of the asserted errors concern the admissibility of evidence offered by the government. Specifically Furst argues that the FCCB/FFCM statements were inadmissible hearsay and that Marston's testimony was inadmissible by reason of Furst's attorney-client privilege. Two of the asserted errors relate to the scope of cross examination. Furst maintains that his cross examination of one government witness, Richard Neidig, was improperly limited. Furst also argues that the government's cross examination of Furst's character witnesses was not as limited as required. Finally, Furst argues that the district court improperly failed to admit evidence he offered as admissions of the United States in the form of an administrative complaint and grand jury indictment of FCCB/FFCM. We will consider these asserted trial errors in turn.
65 In considering the hearsay problem presented on this appeal it is necessary to review the relevant business entities and their relation to the records admitted into evidence. Furst was employed by NC Bank--one business entity--and in that capacity directed the investment of certain funds held by NC Bank to FCCB which subsequently transferred the investment to FFCM/FFCA. For purposes of this appeal FCCB, FFCM, and FFCA may be viewed as a single enterprise--the second business entity. Computer Information Service (CIS), which was acquired in 1983 by Automated Data Processing (ADP)--is the third business entity. FCCB/FFCM electronically transmitted data daily to CIS/ADP. CIS/ADP processed raw data and generated daily and monthly statements and reports for FCCB/FFCM based exclusively on the input from FCCB/FFCM. 66 At trial the government introduced statements and reports of FCCB/FFCM for the truth of their contents, some obtained from the files of NC Bank and others secured from other sources. 67 To provide a foundation for the statements and reports of FCCB/FFCM the government called two witnesses. James Burns, an employee of CIS/ADP, testified that the reports were generated by CIS/ADP's data processing software, but disclaimed any knowledge of the accuracy of the data supplied by FCCB/FFCM. On direct examination Burns testified that CIS/ADP had no direct contact with FCCB/FFCM's clients, see Trial Transcript of Jan. 10, 1989, at 22, and that CIS/ADP did not have copies of the records which the government sought to introduce. See id. at 23-24. 68 On cross examination Burns specifically limited himself to vouch[ing] for the accuracy of the processing. Id. at 26. Burns answered affirmatively the question: [Y]ou don't vouch for what you produce because it's only as good as the information that [FCCB/FFCM] gave you? Id. at 27. Moreover, Burns acknowledged that the data sent back to FCCB/FFCM could be altered before being printed out in the reports sent to FCCB/FFCM's clients. See id. at 31-32. Burns conceded that he had no personal knowledge of FCCB/FFCM's personnel, see id. at 28, no personal knowledge of whether FCCB/FFCM was conducting [its] business in an ethical or legal manner, id., and, most significantly, no personal knowledge that the commodity trades reported by FCCB/FFCM had actually occurred. See id. at 34-35. 69 The second witness was Margarethe Aderhold, an employee of NC Bank. Aderhold testified that some of the records covering the period prior to December, 1980, see Trial Transcript of Jan. 11, 1989, at 89-90, 92-93, were in the possession of NC Bank. See Trial Transcript of Jan. 10, 1989, at 82-85. She also testified that the FCCB/FFCM records matched records of the NC Bank as to the date and sums of transfers between NC Bank and FCCB/FFCM. See, e.g., id. at 132-34. 70 On cross examination Aderhold conceded that, based on NC Bank records, she had independent knowledge as to the accuracy of the FCCB/FFCM records only to the extent they reflect the arrival of money from NC Bank, Trial Transcript of Jan. 11, 1989, at 96, and to the extent they indicate money being sent back to NC Bank, id.; see also id. at 163-65. 71 Furst objected to the admission of these records in a pre-trial motion filed December 22, 1988, and again at trial, see, e.g., id. at 85-94, 101, 109, 113, 124, 129-30, 167, on the basis that they were hearsay. 16 The government asserts that the records were properly admitted under either the business record exception to the hearsay rule, Fed.R.Evid. 803(6), or under the residual exception to the hearsay rule, Fed.R.Evid. 803(24). The exceptions require independent analysis. 72 To the extent that the district court's admission of these documents was based on an interpretation of the Federal Rules of Evidence, we exercise plenary review, see In re Japanese Electronic Products Litigation, 723 F.2d 238, 265 (1983), rev'd on other grounds sub nom. Matsushita Electronic Industrial Co., Ltd. v. Zenith Radio Corp., 475 U.S. 574, 106 S.Ct. 1348, 89 L.Ed.2d 538 (1986), but to the extent that the district court was making a discretionary ruling premised on a permissible view of the law we may review the ruling only for an abuse of discretion. See id. at 265-66.
73 The business record exception to the hearsay rule requires that the witness who lays the foundation for the admission of the evidence testify that: (1) the declarant in the records had knowledge to make accurate statements; (2) that the declarant recorded the statements contemporaneously with the actions which were the subject of the reports; (3) that the declarant made the record in the regular course of the business activity; and (4) that such records were regularly kept by the business. 17 74 It is clear that neither witness called by the government had any knowledge as to the accuracy of the information on which the FCCB/FFCM documents was based or as to the knowledge of the persons who prepared the records. Neither Burns nor Aderhold knew that the commodities trades reported in the FCCB/FFCM statements were made, nor did they know whether the individual sending reports of the trades to CIS/ADP had such knowledge. Consequently, neither Burns nor Aderhold was a qualified witness with respect to the manner in which FCCB/FFCM maintained or compiled its records and, thus, neither provided the necessary foundation for the admission of these documents. 75 We recognize that documents may be admitted under the business record exception to the hearsay rule when circumstantial evidence provides the necessary foundation. See In re Japanese Electronic Products Litigation, 723 F.2d at 288. And, although the government maintains that the NC Bank records that verify the dates and amounts of deposits and receipts with FCCB/FFCM serve to provide circumstantial evidence for such a foundation, the NC Bank records do not verify significant portions of these documents--that is, the remaining value of the commodities investment is not independently verified by the NC Bank records. Thus, we conclude that the government failed to lay the proper foundation for the admission of the FCCB/FFCM statements not contained in the NC Bank files. 18 76 The government contends that the early FCCB records found in the NC Bank files were admissible as NC Bank records. See brief of appellee at 26-27. To the very limited extent that these documents confirm data transmitted between NC Bank and FCCB, we agree. In other words, these documents may be considered NC Bank records to the extent that they confirm the transfer of funds between NC Bank and FCCB. With respect to the contemporaneous value of the FCCB investment, however, the records are inadmissible inasmuch as the government has failed to establish a proper foundation for their admission. 19 Clearly, NC Bank had no independent knowledge of the value of these investments on the dates shown in the record nor did it know how the person who prepared the records obtained his knowledge of them. 77 We also note that Furst raised an additional objection to the admission of these documents under the business record exception. See Trial Transcript of Jan. 10, 1989, at 91-92. He contended that inasmuch as FCCB/FFCM has been subject to federal investigation for its practices, that the surrounding circumstances suggest that its documents lack the requisite trustworthiness. Under our analysis, this contention is moot except to the extent that it would bar the admission of those records contained in NC Bank's files for the limited purpose of confirming the transfers between NC Bank and FCCB. It is clear, however, that the FCCB records are sufficiently trustworthy when so limited in time and use since they merely confirm NC Bank's other records. 78 Thus, we conclude that the district court erred in admitting, under Fed.R.Evid. 803(6), the FCCB/FFCM statements not contained in NC Bank's files and in admitting even those statements found in NC Bank's files to the extent the statements contained any data other than confirmations of transactions with NC Bank.
79 Although the district court did not rely on Fed.R.Evid. 803(24) in admitting the FCCB/FFCM documents, the government argues that their admission was appropriate inasmuch as the residual exception provides an independent basis for the ruling. 20 80 We note at the outset that Fed.R.Evid. 803(24) is not limited in availability as to types of evidence not addressed in the other exceptions; Fed.R.Evid. 803(24) is also available when the proponent fails to meet the standards set forth in the other exceptions. Cf. In re Japanese Electronic Products, 723 F.2d at 301 (implicitly holding that Fed.R.Evid. 803(24) may be invoked when a proponent fails to establish admissibility under one of the other hearsay exceptions). 81 On appeal Furst maintains that the government failed to comply with the notice requirements 21 of Fed.R.Evid. 803(24), the final sentence of which provides that 82 a statement may not be admitted under this exception unless the proponent of it makes known to the adverse party sufficiently in advance of the trial or hearing to provide the adverse party with a fair opportunity to prepare to meet it, the proponent's intention to offer the statement and the particulars of it, including the name and address of the declarant. 83 The government argues that Furst waived this ground by not asserting it at trial. See brief of appellee at 29 n. 14. We find no merit to the government's position. 84 The district court observed in the sidebar discussion with reference to the admission of the FCCB/FFCM statements that the government had indicated at the pre-trial conference that it would not seek to admit the FCCB/FFCM statements. See Trial Transcript of Jan. 10, 1989, at 92-93; appellant's app. at 640-41. In addition, the government did not rely primarily on Rule 803(24) and the court did not rule on that basis. Inasmuch as only passing reference was made to the residual exception, and the district court implicitly indicated that no response was necessary we cannot conclude that Furst waived any objection to that ground by not objecting at that time. 85 In the absence of a waiver, we consider the merits of Furst's argument that the government did not comply with the notice requirements of Fed.R.Evid. 803(24). Although Furst had filed a motion to exclude the FCCB/FFCM records on December 22, 1988, the record indicates that the government did not respond until it served a memorandum on Furst's attorney on January 9, 1989, at the start of the trial. 22 Furst's memorandum addressed only the possibility that the government would rely on the business record exception when offering the FCCB/FFCM records. The government's response raised both the business record exception and the residual exception. Thus, the first reference to the residual exception was on the first day of trial, one day prior to the government's effort to introduce the records. On these facts we cannot conclude that the FCCB/FFCM records were admissible under Fed.R.Evid. 803(24).
86 Although we conclude that the district court erred in admitting the FCCB/FFCM statements not found in NC Bank's files and in not limiting the admissibility of the FCCB/FFCM statements found in NC Bank's, under Fed.R.Crim.P. 52(a) we may nevertheless affirm the convictions if it is highly probable that the evidence did not contribute to the jury's judgment of conviction. United States v. Asher, 854 F.2d 1483, 1500 (3d Cir.1988) (quoting Government of the Virgin Islands v. Toto, 529 F.2d 278, 284 (3d Cir.1976)), cert. denied, --- U.S. ----, 109 S.Ct. 836, 102 L.Ed.2d 969 (1989). 87 Furst concedes that the investment in FCCB/FFCM had declined in value by as much as $700,000.00 of the $909,100.00 investment and that he knew of that loss. The relevance that the FCCB/FFCM statements have to the charges that Furst made false statements in bank records is to establish his motive for engaging in the internal stock trades and for cloaking the source of the funds generated in those trades. In the circumstances, since the existence of the loss was not in doubt, the FCCB/FFCM statements were not significant with respect to counts V, VI, and VII. Furthermore, it was perfectly clear from the NC Bank records regarding the Rocking Horse transaction that the NC Bank statements falsely attributed distributions from the Rocking Horse transactions to the FCCB/FFCM investment. Thus, it is highly probable that the FCCB/FFCM statements did not contribute to the conviction on those counts. 88 With respect to the charges of making false statements in ERISA records in counts X and XI, we likewise conclude that based on the record as a whole the admission of the FCCB/FFCM records was harmless. NC Bank's own records indicate that the WOA annual reports for 1984 and 1985 contained false statements. As discussed above, Aderhold's testimony and the documentary evidence clearly supported the government's case on these counts. While the presence of the FCCB/FFCM statements may have explained Furst's motive for the falsification, the evidence on the counts, even in the absence of the FCCB/FFCM statements, was such that it is highly probable that the admission of the statements did not contribute to the convictions on counts X and XI. 89 We conclude, therefore, that the admission of the FCCB/FFCM statements does not require a new trial on counts V, VI, VII, X, and XI.
90 The government called David W. Marston, GB's attorney, to testify as to Furst's statements at the October, 1986, meeting between GB officers, Richard East, and Furst. Furst asserted that his communications were privileged by virtue of an attorney-client relationship with Marston and that Marston, consequently, could not testify as to Furst's statements at this meeting. After a hearing on this issue the district court ruled that Furst's communications were not privileged and that Marston could testify. 23 91 Although the applicability of the privilege is a factual question, we exercise plenary review over the district court's determination of the scope of privilege. See In re Bevill, Bresler and Schulman Asset Management Corp., 805 F.2d 120, 124 (3d Cir.1986) (quoting United States v. Liebman, 742 F.2d 807, 809 (3d Cir.1984)). 92 We note initially that the fact that Marston was GB's attorney is not dispositive. It is well settled that when an attorney represents two clients the privilege applies to each of those clients as against a third party. See United Coal Cos. v. Powell Construction Co., 839 F.2d 958, 965 (3d Cir.1988). Thus, in joint consultation situations the privilege protects each client. If the October, 1986, meeting was such a joint consultation, then Furst could properly have asserted the attorney-client privilege as a bar to Marston's testimony, even though Marston had an attorney-client relationship with GB. 93 A review of the circumstances of the meeting indicates, however, that it was not a joint consultation. First, it appears that Furst was directed to attend the October, 1986, meeting to explain the allegations relating to his actions while still an employee of NC Bank. Thus, the meeting was an adversarial encounter between Furst and the GB officers. Second, Marston was not present at the start of the meeting, a fact undermining the reasonableness of Furst's asserted belief that those present at the meeting were jointly seeking Marston's legal counsel. Third, the meeting concerned matters which directly involved only Furst and not the other participants at the meeting, for its purpose was to give Furst an opportunity to explain the allegations about him to his new associates. It was not a meeting at which the participants consulted with an attorney as to how to approach a common problem. 94 Moreover, even if the meeting constituted a joint consultation such that Furst had an attorney-client relationship with Marston, that is not in itself sufficient to invoke the attorney-client privilege as a bar to Marston's testimony. Furst's statements must have been made in confidence. It is the essence of the privilege that it is limited to those communications which the client either expressly made confidential or which he could reasonably assume under the circumstances would be understood by the attorney as so intended. McCormick on Evidence Sec. 91, at 217 (E. Cleary ed. 3d ed. 1984); accord In re Grand Jury Proceedings, 727 F.2d 1352, 1355-56 (4th Cir.1984); see also In re Grand Jury Empanelled February 14, 1978, 603 F.2d 469, 474 (3d Cir.1979) (specifying that the communication be made in confidence as one of the eight elements for assertion of the privilege). 24 95 Inasmuch as Furst did not expressly state that his communications at the meeting were confidential, he may assert the attorney-client privilege only if in the circumstances of the meeting, he could have reasonably expected that Marston would understand that Furst intended that the communications be confidential. 25 However, the same facts that indicate that the meeting was not a joint consultation precludes us from concluding that Furst had a reasonable expectation in confidentiality. In addition, even had Furst believed that he, together with the officials of GB, were engaged in a joint consultation with Marston, the presence of East, who was not an official of GB, should have served to undermine any expectation that Furst might have had in the confidentiality of their communications. 26 96 While the mere presence of a third person does not necessarily destroy the application of the privilege, East was not an eavesdropper and was not acting as an attorney or agent at the meeting. Inasmuch as the party asserting the attorney-client privilege bears the burden of proving that it applies, see In re Grand Jury Empanelled February 14, 1978, 603 F.2d at 474, it is clear that Furst failed to demonstrate that his statements at the October, 1986, meeting were made with a reasonable expectation of confidentiality. 97 On the basis of these facts, we conclude that the district court correctly found that Furst did not have a reasonable expectation that his communications were confidential. Thus, Marston was properly allowed to testify. 98
99 The government produced as a witness, Richard Neidig, who had served as Furst's assistant and who had actually prepared the paperwork in connection with the two internal stock trades. During cross examination Furst sought to establish that Neidig had an innocent mental state during these transactions. The government objected to this inquiry on grounds of relevance and the district court sustained the objection. Furst asserts that the district court erred in this ruling. 100 A district court's rulings on the permissible scope of cross examination are within its sound discretion, and may only be reversed for an abuse of that discretion. See United States v. Apfelbaum, 621 F.2d 62, 65 (3d Cir.1980). 101 Furst argues that the limitation of his cross examination of Neidig was significant because Neidig's innocent state of mind was probative of Furst's state of mind inasmuch as Neidig was operating under Furst's supervision. We cannot accept this argument as we do not comprehend what Neidig's state of mind had to do with that of Furst for a person acting under the direction of another might not have the same information as his supervisor. In any event, inasmuch as the testimony sought was merely duplicative of that Neidig had already provided, it was well within the discretion of the district court to sustain the government's objection to this one question: 102 Q: In September 1985 when you had the conversation with Mr. Furst about the Machine Vision transaction, did you understand or did you have any feeling in your mind that what you were being asked to do was a criminal act? 103 A: No. 104 Q: Would you have complied with Mr. Furst's instructions if you believed that he was instructing you to do a criminal act? 105 A: No. 106 Q: Did you believe that what he was instructing you to do was illegal? 107 Mr. Samuelson: Objection, Your Honor. His intent is irrelevant. 108 Appellant's app. at 379. 109 Moreover, even if the district court had erred in limiting Furst's cross examination of Neidig, we would view the error as harmless since Neidig had already answered several similar questions. 110
111 Prior to calling his character witnesses Furst moved the district court to limit the scope of their cross examination. Specifically, Furst sought to ensure that cross examination of witnesses testifying as to their opinions of Furst's character, as opposed to witnesses testifying as to his reputation, would be limited to inquiries relating to the period prior to indictment. The district court refused to limit the scope of the cross examination. As a result Furst limited his direct examination of these witnesses to their opinions of Furst as of the time prior to Furst's indictment. 112 On appeal Furst argues that he was entitled to greater latitude in his direct examination of his character witnesses without expanding the scope for prospective cross examination. As stated above, a district court's rulings on the permissible scope of cross examination may only be reversed for an abuse of discretion. See United States v. Apfelbaum, 621 F.2d at 65. Moreover, in rulings on character evidence the district court has wide discretion. 113 At the outset on this issue we distinguish character witnesses' testimony regarding reputation from testimony of opinions relating to character. Under the Federal Rules of Evidence these remain separate types of character evidence. See United States v. Curtis, 644 F.2d 263, 267-69 (3d Cir.1981), cert. denied, 459 U.S. 1018, 103 S.Ct. 379, 74 L.Ed.2d 512 (1982). This appeal presents an issue only as to the character witnesses' opinion testimony. 27 114 When on direct examination a witness is asked to express his current opinion as to relevant characteristics of the defendant, cross examination may include questions relating to acts up to the time the witness testifies. See United States v. Morgan, 554 F.2d 31, 32-33 (2d Cir.1977), cert. denied, 434 U.S. 965, 98 S.Ct. 504, 54 L.Ed.2d 450 (1977). 115 Furst argues, however, that his motion did not seek to exclude questions relating to all acts after Furst's indictment, but that he sought to preclude the government's use of a hypothetical question which directed the witness to assume Furst's guilt. When Furst initially raised the issue of imposing a limitation on the scope of cross examination he stated: 116 a witness who testifies to his own personal opinion of the defendant, that I think the witness is entitled to have that opinion as of the day he testifies. And the government cannot destroy the opinion by asking the witness to accept as true the allegations and the charges which the government is attempting to prove in this courtroom. 117 Appellant's app. at 596-97. 118 Thus, he was seeking a subject-based limitation on the cross examination rather than a time-based limitation. 119 The government did not respond in terms of a subject-based restriction and the district court did not frame its ruling in such terms. On the basis of the district court's ruling Furst's counsel limited the opinion evidence he solicited to that period preceding the charges against Furst; that is, Furst imposed a time-based restriction on himself to prevent cross examination in the form of the hypothetical question he sought to avoid. 120 On appeal Furst asserts that it would have been improper for the government to have cross examined the character witnesses by asking them to assume his guilt and then to reconsider their opinions in light of this assumption. Brief for appellant at 34-35. Consequently, Furst argues that his direct examination was improperly restricted as a result of the district court's failure to limit cross examination to the proper scope. 121 It should, of course, be noted that even assuming that Furst is correct and that the district court erred by not limiting the scope of the government's cross examination, it is not clear that Furst has preserved this point for appeal. We note that the restriction of which Furst complains was self-imposed as he limited the scope of his direct examination of the character witnesses. He was not compelled to do this. Thus, the government did not cross examine the character witnesses in any fashion that Furst asserts was improper. Had the government posed a hypothetical question on cross examination Furst could have objected at that time and, if the court had overruled the objection, Furst could have raised the issue on appeal. 122 Since Furst's character witnesses were not asked to express their opinions of Furst at any time after the indictment, they were never exposed to the cross examination Furst sought to preclude. Hence, any harm is entirely speculative. Cf. Luce v. United States, 469 U.S. 38, 41, 105 S.Ct. 460, 463, 83 L.Ed.2d 443 (1984) (addressing the assertion of error in a ruling on the scope of impeachment evidence after which the criminal defendant did not testify); United States v. Dunbar, 767 F.2d 72, 74 (3d Cir.1985) (same). Moreover, we have no way of knowing whether the government would have asked the questions and as to whether the district court would have overruled an objection to the specific questions. See Luce, 469 U.S. at 41, 105 S.Ct. at 463 (When the defendant does not testify, the reviewing court also has no way of knowing whether the Government would have sought to impeach with the [evidence sought to be excluded]); see also id. (A reviewing court is handicapped in any effort to rule on subtle evidentiary questions outside a factual context). 123 However, we need not decide whether Furst has preserved this issue for appeal inasmuch as we perceive no prejudice to Furst's defense from the court's ruling. The district court instructed the jury as to the reason Furst's character witnesses were asked to express their opinions only as of the time prior to Furst's indictment. The court had established the date of May, 1988, as the limit for direct examination without opening the door on cross examination of the effect of the August 28, 1988, grand jury indictment on the witness's opinion of Furst. See appellee's app. at 699, 703. After a character witness was asked his opinion of Furst's character as of May, 1988, the court explained to the jury: 124 Ladies and gentlemen of the jury, you have heard two witnesses and you may hear additional witnesses that are being called by the defense in this case.... [Y]ou've heard these individuals testify as to their own opinion about these traits. 125 And counsel with the last witness went into that with a cutoff date of May of 1988. And we have deliberately set up that as a cutoff date because that's the time when the indictment or charges were filed in this case. 126 And we are eliciting the opinion up until that point, without going into the affect of someone's opinion might have simply because charges have been filed against an individual. 127 Appellee's app. at 702-03. 128 In light of this instruction we must conclude that the district court's error, if any, was harmless. Consequently, under Fed.R.Crim.P. 52(a) the error, if any, is not remediable on appeal.
129 Furst sought to introduce a February, 1986, administrative complaint of the Commodities Futures Trading Corporation (CFTC) which had alleged that FCCB/FFCM had made fraudulent misrepresentations together with a subsequent federal grand jury indictment of FCCB/FFCM. He presented both the complaint and the indictment as adoptive admissions of the United States but the district court admitted neither the complaint nor the indictment. We need not address Furst's rather resourceful argument on this point, as even if, which we doubt, the district court erroneously excluded this evidence, the exclusion was clearly harmless. 130 The complaint and indictment were offered to undermine the credibility of the FCCB/FFCM statements. As we indicated above, the FCCB/FFCM statements themselves were irrelevant to Furst's conviction under counts V, VI, and VII except to the extent they indicated the $700,000.00 loss and Furst's knowledge of that loss. Similarly, under counts X and XI the admission of the FCCB/FFCM records was harmless error. 28 Having concluded that it was highly probable that the FCCB/FFCM records did not contribute to the jury's judgment of conviction, it follows that if the exclusion of the evidence tending to undermine those records was erroneous, it also was harmless error. 131 In addition, even had the jury relied on the FCCB/FFCM statements, we would continue to view the exclusion of the administrative complaint and indictment as harmless. As the district court noted, Furst had succeeded in introducing other evidence of the government investigations of FCCB/FFCM. See appellant's app. at 634-44, 688-91. The same allegations which were the subject of the administrative complaint and indictment were elicited in the form of testimony, as the subject was discussed in the cross examination of Burns, see Trial Transcript of Jan. 10, 1989, at 24-26, 28-31, 40, 46-47, and in the cross examination of Aderhold, see Trial Transcript of Jan. 11, 1989, at 91-93. Furthermore, the large losses attributable to the FCCB/FFCM investment were known to the jury and it is our sense from the record that anything regarding FCCB/FFCM must have seemed suspect to the jury. 132 Consequently, the error, if any, in excluding evidence attacking the credibility of the records was harmless.
133 None of the five asserted trial errors justify a new trial on counts V, VI, VII, X, or XI. The admission of Marston's testimony and the limitation on Furst's cross examination of Neidig were proper. The admission of the FCCB/FFCM records was a harmless error. The scope of cross examination permitted to the government with respect to Furst's character witnesses and the exclusion of the complaint and indictment against FCCB/FFCM were harmless errors, if errors at all. Consequently we will affirm the convictions for false statements in bank records as alleged in counts V, VI, and VII, and the convictions for false statements in ERISA records as alleged in counts X and XI.