AMENDMENT 451
Section 2N2.1 is amended by inserting the following additional subsection:
"(b) Cross References
(1) If the offense involved fraud, apply §2F1.1 (Fraud and Deceit).
(2) If the offense was committed in furtherance of, or to conceal, an offense covered by another offense guideline, apply that other offense guideline if the resulting offense level is greater than that determined above.".
The Commentary to §2N2.1 captioned "Application Notes" is amended by deleting Note 2 as follows:
"2. If the offense involved theft, fraud, bribery, revealing trade secrets, or destruction of property, apply the guideline applicable to the underlying conduct, rather than this guideline.",
and inserting in lieu thereof:
"2. The cross reference at subsection (b)(1) addresses cases in which the offense involved fraud. The cross reference at subsection (b)(2) addresses cases in which the offense was committed in furtherance of, or to conceal, an offense covered by another offense guideline (e.g., theft, bribery, revealing trade secrets, or destruction of property).".
Reason for Amendment: This amendment inserts cross references to cover cases more appropriately addressed by other offense guidelines. Previously, a similar instruction addressing such cases was contained in the commentary to this section.
Effective Date: The effective date of this amendment is November 1, 1992.