Bingham’s White Collar Investigations and Enforcement group has particular experience representing major financial institutions and their executives in high-profile investigations of complex financial transactions, accounting, tax and broker-dealer practices, often involving parallel investigations conducted by the United States Attorney’s Office for the Southern District of New York (SDNY) or other components of the United States Department of Justice (DOJ), the Securities and Exchange Commission (SEC), other regulators and SROs, and related litigation.
The group focuses exclusively in white collar investigations and enforcement matters and has extensive experience with cases involving some of the most complicated financial structures and tax and accounting rules scrutinized to date, including: representing numerous high-level employees of Enron and Fannie Mae in connection with the government’s wide-ranging investigations and prosecutions of those companies’ financial transactions and accounting; representing a major Wall Street investment bank in an SDNY grand jury investigation and a parallel investigation by the United States Senate Permanent Subcommittee on Investigations related to allegations of tax fraud; representing employees of a Fortune 25 company in connection with investigations by the SDNY and SEC relating to allegations of securities and accounting fraud; and many other significant matters.
The following illustrates some of our direct experience representing major corporations, financial institutions, audit committees and executives in criminal, civil and regulatory investigations in the post-Enron era.
- Experience Representing Clients in a Broad Range of Financial Fraud Allegations
Bingham’s White Collar Investigations and Enforcement group has represented clients in a variety of investigations and proceedings, including those focused on the following:
- Securities Fraud
- Insider Trading
- Tax Fraud
- Market Manipulation
- Criminal Antitrust
- Accounting Fraud
- Structured Finance, including Special Purpose Entities, FAS 140, FIN 46 and Collateralized Debt Obligations
- Revenue Recognition Accounting
- Accrual and Reserve Accounting
- Mark-to-Market Accounting
- Derivatives and Hedge Accounting, including FAS 133
- Derivatives and Commodity Trading, including Futures and Over-the-Counter Derivatives
- Hedge Funds
- Real Estate Mortgage Investment Conduits
- Market Timing
- Finite Reinsurance
- Foreign Corrupt Practices Act
- False Claims/Defrauding the Government
- Experience Representing Clients in Connection With a Broad Range of Investigating Entities
Bingham’s White Collar Investigations and Enforcement group has represented clients being investigated by every major enforcement entity with power over our nation’s financial institutions and markets, including:
- DOJ Criminal Division, Fraud Section
- United States Attorneys’ Offices in New York, California, Texas, Connecticut and other regions throughout the country
- SEC, including investigations by Division of Enforcement staff at headquarters and in multiple regional offices, including New York
- DOJ Antitrust Division, Criminal Enforcement
- DOJ Tax Division, Criminal Enforcement
- New York Attorney General’s Office
- New York District Attorney’s Office
- New York State Inspector General
- Financial Industry Regulatory Authority (FINRA)
- Commodity Futures Trading Commission, including investigations by Division of Enforcement staff at headquarters and in the regional offices in New York and Chicago
- Board of Governors of the Federal Reserve System
- California Attorney General’s Office
- Federal Energy Regulatory Commission
- DOJ Civil Division, Commercial Litigation Branch
- Financial Crisis Inquiry Commission
- Office of Federal Housing Enterprise Oversight
- Numerous committees and subcommittees of the United States Senate and House of Representatives
- Experience Representing a Broad Range of High-Profile Clients
Bingham’s White Collar Investigations and Enforcement group has represented major corporations, financial institutions, audit committees, senior executives and employees of many Fortune 200 and Financial Times (FT) Global 50 firms, including:
- Financial arm of a Fortune 10 company
- Major institutional asset management company
- Top-tier Wall Street investment bank
- Audit committees and boards of directors of Fortune 100 and other companies conducting internal investigations
- Multibillion-dollar hedge fund
- Fortune 150 energy company
- Fortune 30 investment bank executive
- Accounting and finance professionals at a Fortune 20 financial institution
- In-house counsel at a Fortune 10 financial institution
- Controller of a major financial umbrella organization
- Traders at an FT Global 50 investment bank
- Traders in Europe and the United States at two FT Global 50 energy companies
- Executives at the CEO, COO, and CFO level, general counsel and other in-house lawyers, and other employees at a number of Fortune 200 companies in a variety of industries, including the financial sector
To the White Collar Crime Investigations and Enforcement.