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D. Title IXWhite-Collar Crime Penalty Enhancements

1. Attempt and Conspiracy

An individual who attempts (conspires) to commit any white-collar offense will be

subject to the penalties as pre-determined by the United States Sentencing

Commission. This includes mail fraud, wire fraud, and violations of the Employee

Retirement Income Security Act (ERISA).

2. Amendment to Sentencing Guidelines Related to Certain While Collar Offenses

a. The United States Sentencing Commission (Sentencing Commission) will

review and amend, as needed, the Federal Sentencing Guidelines and policy

statements to carry out the provisions of the Attempt and Conspiracy Act. This

includes ensuring that the sentencing guidelines and policy statements take into

account the nature of any offense and that the corresponding penalties are

commensurate with the provisions of the Act. In the event the Sentencing

Commission determines a growing trend of a particular offense, they will review

to determine if any modification to the sentencing guidelines or policy statements

is necessary.

b. The Sentencing Commission will review any additional aggravating or mitigating

circumstances for a particular offense that could justify an exception to the

existing sentencing ranges.

3. Failure of Corporate Officers to Certif y Financial Reports

a. Any issuer periodic report which contains financial statements that is filed withthe SEC must be accompanied by the following:

1. A written statement that the periodic report fully complies with theSecurities Exchange Act of 1934.

2. A written statement that the information contained in the report fairlypresents, in all material respects, the financial condition and operating

results of the issuer.

3. The written statements above must be signed by the chief executive officerand chief financial officer (or equivalent) of the issuer (who bearresponsibility for these statements).

b. Any party that certifies the periodic financial report and/or its content knowingthat it does not satisfy all the requirements (outlined in 3.a above) shall be finedor be imprisoned. Specifically, a party who:

1. Certifies any statement knowing that it does not comply with allrequirements will be fined not more than $1,000,000 and/or imprisoned notmore than 10 years; or

2. Willfully certifies any statement knowing that it does not comply with all

requirements will be fined not more than $5,000,0000 and/or imprisonednot more than 20 years.

E. Title XICorporate Fraud Accountability

1. Tampering with Record or Impeding an Official Proceeding

Any individual who alters, destroys or conceals a document (record) with the intent to

modify the document and its integrity or the availability of the document in an official

proceeding shall be fined and/or subject to not more than a 20-year prison term.

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2. Temporary Freeze Author ity for the SEC

If during an investigation pertaining to potential violations of Federal securities laws by

an issuer of publicly-traded securities (or a director, officer, or employee acting on its

behalf), the SEC determines it is likely that the issuer will be required to make penalty

payments, the SEC may petition a Federal district court to require the issuer to escrow

the payments in an interest-bearing account for 45 days.3. Author ity of the SEC to Prohibit Persons from Serving as Officers or Directors

For any cease-and-desist proceedings, the SEC may issue an order to conditionally or

unconditionally prohibit an individual from serving as an officer or director of the issuer

for a stipulated period (or permanently) if that individual has violated securities rules

and regulations and the SEC determines that this individual is unfit to continue to serve

as an officer or director of the issuer.

4. Retaliation Against Informants

Any individual who knowingly takes any harmful action against another person with the

intent to retaliate for that person providing truthful information to the SEC regarding a

possible Federal offense shall be fined and/or imprisoned for not more than 10 years.