Usually under the bizarre illogic of corporate law, penalties for
crimes committed by executives that damage a corporation are paid by
... the corporation itself. In effect, the victim itself is punished
for the crime.

Judge Rakoff may be challenging this in the BoF-Merrill bonuses case.
This may turn out to be interesting:
http://online.wsj.com/article/SB125294493976909051.html
-----------------------------------snip
Federal District Judge Jed S. Rakoff rejected a proposed $33 million
settlement of allegations by the Securities and Exchange Commission
that Bank of America Corp. "materially lied" in shareholder
communications about bonuses to employees of Merrill Lynch & Co.

Instead, Judge Rakoff set a Feb. 1 trial date on the allegations in
his New York courtroom.

[...]

In effect, Judge Rakoff found, the settlement would force the victims
of the alleged misstatements--Bank of America shareholders--to pay an
additional $33 million.

"It does not comport with the most elementary notions of justice and
morality, in that it proposes that the shareholders who were the
victims of the bank's alleged misconduct now pay the penalty for that
misconduct," the judge wrote.

The judge has noted that SEC policy directs that culpable executives
be punished for misleading shareholders, something the commission had
not sought in this case.





-raghu.


-- 
"When I die, I'm leaving my body to science fiction." - Steven Wright
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