Extract to table

Given the complexity of the issues presented, the number of experts to be retained, and the volume of work required, the team must proceed with a sense of urgency

Even if this point was raised at trial, it takes on a different and more targeted significance at the sentencing phase, where the Court must make independent findings regarding the loss amount by a preponderance of the evidence

This theme requires careful handling — it must provide context without appearing to excuse the criminal behavior