This primer discusses issues often raised about economic loss and loss calculation under 2B1.1.1 Effective November 1, 2001, the Commission consolidated the theft and fraudguidelines into 2B1.1. As a part of that amendment, known as the Economic Crime Package, the Commission also modified the definition of loss such that it would be based on reasonablyforeseeable pecuniary harm and would include intended loss. This primer focuses on someapplicable cases and concepts relating to this definition of loss but is not intended as acomprehensive compilation of all case law addressing these issues.
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