Law360, New York (September 15, 2014, 10:28 AM EDT) -- The recent sentencing of Mathew Martoma for insider trading focused the debate over the severity of white collar crime sentences driven by mechanical calculations in the federal sentencing guidelines. The probation department had recommended 20 years in jail based on the fraud guidelines profit calculations. Martoma was sentenced on Sept. 8 to nine years in prison.[1] Last month the U.S. Sentencing Commission, which sets the federal guidelines, announced it was considering changes to its policies on white collar sentences, specifically addressing the issue of profit and considering whether "there are ways the economic crime guidelines could work better."[2] While profit is certainly a factor in sentencing, the steep and severe sentences based on profit calculations are under question....