Profit Disgorgement and Ability to Pay Analyses

Regulatory enforcement actions usually require the calculation and disgorgement of allegedly ill-gotten gains and, in instances where potential fines are large in comparison to the business as a whole, supporting calculations demonstrating the company’s ability to pay such fines. Such calculations can be tedious and complicated, often requiring the acquisition and analysis of transactional data over long periods of time. Our team has deep experience in the calculation of such disgorgement and ability to pay scenarios, both as consultants and as former staff members at the Department of Justice and the Securities & Exchange Commission.

We assist in the following scenarios:

  • Interfacing with relevant company personnel
  • Identification, collection, and analysis of relevant financial and accounting data
  • Designing of a defensible profit disgorgement methodology and calculation
  • Development and modeling of financial information supporting ability to pay analysis
  • Presentation of assumptions and results to government regulatory authorities