United States v. Cynthia Curran

MEMORANDUM

Cynthia P. Curran appeals the sentence imposed by the district court, following her guilty plea to two counts of theft from an employee retirement plan, in violation of 18 U.S.C. § 664 , and two counts of filing two false forms, in violation of Title I of the Employee Retirement Income Security Act (“ERISA”), 18 U.S.C. § 1027 . She maintains that the district court erred in finding that she had stolen money from her employees’ pension plan accounts during the six years preceding and the two years following the year that encompassed the charged criminal conduct; that the loss amount for those years should be included as relevant conduct; and that the total loss amount for which she was responsible was $241,207.54. She argues that the district court also erred by failing to provide to her, prior to sentencing, the summary of losses contained in the Probation Officer’s report as required by the Mandatory Victims Restitution Act of 1996 (“MVRA”), 18 U.S.C. § 3664 (b), and by failing to consider her financial condition when imposing restitution.

We review the district court’s factual findings for clear error and the district court’s application of the law to the facts for…