MEMORANDUM **

Frank Rousseau was indicted for wire fraud and conversion of funds from a health care program. After a jury trial, Rousseau was convicted on 21 counts, including 4 counts of wire fraud and 17 counts of embezzlement from a health care benefit program. He timely appealed both his conviction and sentence.

To obtain a conviction for Counts 1—4 for wire fraud, the government had to prove that: (1) Rousseau knowingly devised or knowingly participated in a scheme to defraud, or scheme for obtaining money by means of false or fraudulent pretenses, representations, or promises; (2) the statements made or facts omitted as part of the scheme were material; (3) Rousseau acted with the intent to defraud; and (4) in advancing or carrying out the scheme, Rousseau used mails or wires or caused mails or wires to be used. United States v. Woods, 335 F.3d 993, 997 (9th Cir.); cert. denied, 540 U.S. 1025 , 124 S.Ct. 586 , 157 L.Ed.2d 444 (2003).

To obtain a conviction for Counts 5—20 and 22 for theft or embezzlement in connection with health care, the government had to prove that Rousseau embezzled, stole or willfully and unlawfully converted *117 or abstracted assets of an employee health care plan. United States v. Andreen, 628 F.2d 1236, 1241 (9th Cir.1980).

We uphold the conviction for the following reasons:

Both the government and Rousseau have appealed the district court’s sentence. Rousseau challenges the district court’s loss determination and the district court’s failure to address Rousseau’s objections to the loss calculation. The government appeals the district court’s failure to enhance the sentence for more than minimal planning and for Rousseau’s leadership role in the scheme. The government also challenges the district court’s downward departure for aberrant behavior. In accordance with this court’s decision in United States v. Ameline, 409 F.3d 1073 (9th Cir.2005), we remand the case to the district court for the limited purpose of assessing the existence of plain error.

CONVICTION AFFIRMED; LIMITED REMAND.

This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by Ninth Cir. Rule 36-3.