.g. US. SENTENCING GUIDELINES § 8B2.1(b)(5)(C); COMPLIANCE 101, supra note 302, at 30-33. au Corporate Board Member/FTI Consulting 2009 Legal Study, Buckle Up. Boards and General Counsel May Face a Bumpy Ride in 2009, at 5 (“Interestingly, while 67% of general counsel say their company is subject to comp