USSG App. B, Pt. III (§8C4.8)
Deleted departure provisions of §8C4.8. Members or Beneficiaries of the Organization as Victims (Policy Statement) [Deleted]
Cite as U.S.S.G. App. B, Pt. III (§8C4.8)
If the members or beneficiaries, other than shareholders, of the organization are direct victims of the offense, a downward departure may be warranted. If the members or beneficiaries of an organization are direct victims of the offense, imposing a fine upon the organization may increase the burden upon the victims of the offense without achieving a deterrent effect. In such cases, a fine may not be appropriate. For example, departure may be appropriate if a labor union is convicted of embezzlement of pension funds.