2021-06-14 SEC Press pdf 247 KB 2,717 chars

In the Matter of the Claim for Award

summary

Two whistleblowers received a combined $3 million SEC award for providing original information that led to a successful enforcement action involving fraud, misappropriated funds, and fraudulent transfers, with Claimant 1 helping focus the investigation early and Claimant 2 uncovering illicit financial activity.

paragraph

The SEC awarded Claimant 1 and Claimant 2 a combined initial payment of approximately $3 million for providing original information that triggered a successful enforcement action involving fraud, misappropriated funds, and fraudulent transfers. Claimant 1 assisted early in the investigation by helping staff focus their theories and resources, while Claimant 2 uncovered key evidence of financial misconduct, including illicit fund transfers. Both whistleblowers provided ongoing cooperation through multiple interviews and document productions, received no culpability findings, and were awarded undisclosed percentages totaling ***% under SEC Rule 21F-6, reflecting the significance of their contributions and the public interest in deterring securities violations.

narrative

The U.S. Securities and Exchange Commission (SEC) awarded two whistleblowers, Claimant 1 and Claimant 2, a combined initial payment of approximately $3 million for providing original information that led to a successful enforcement action involving fraud, misappropriated funds, and fraudulent transfers. Claimant 1 played a pivotal role early in the investigation by helping enforcement staff narrow their focus and develop key theories, significantly accelerating the probe. Claimant 2 was instrumental in uncovering the misappropriation of funds and tracing fraudulent transfers, providing critical evidence that strengthened the case. Both whistleblowers cooperated extensively throughout the investigation, participating in multiple interviews and producing extensive documentation, and neither contested the SEC’s preliminary award determination nor exhibited culpability or unreasonable reporting delays. The SEC applied Rule 21F-6 criteria, weighing the significance of the information, the quality of assistance, law enforcement interests, and the absence of internal compliance interference. The award percentages for each whistleblower were redacted but collectively totaled ***%, reflecting the independent and substantial value of their contributions. The SEC emphasized that the award not only recognized their efforts but also reinforced its commitment to incentivizing insiders to report securities violations and deter future misconduct. Monetary sanctions included amounts already distributed or to be distributed to harmed investors, as permitted under Rule 21F-4(e).

Enriched metadata

Scheme
accounting-fraud (70%)
Victim loss
$3,000,000
Classified accounting-fraud(confidence 70%). EDGAR detection: forms 10-K/10-Q/8-K/NT 10-K· recall 80% / precision 48%. detection rule →
Statutes
15 U.S.C. § 78u-6(b)17 C.F.R. § 240.21F-4(e)17 C.F.R. § 240.21F-Rule 21F-4(e)Rule 21F-6Rule 21F-3(a)
Parties
claims review staffSecurities and Exchange Commission
Keywords
claimantcovered actionawardactionwhistleblower awardmonetary sanctionsredactedcoveredcollectedcommissionexchangeaward equalredacted percentsanctions collectedcollected collected

Extracted insights

Dollar amounts 1
  • $3.00M $3 million $1M–$10M
Entities 2
  • person claims review staff
  • agency Securities and Exchange Commission
Triples 9
  • Claimant 1 receive whistleblower award Percentage of monetary sanctions in Covered Action
  • Claimant 2 receive whistleblower award Percentage of monetary sanctions in Covered Action
  • Claimants receive initial combined payment Approximately $3 million
  • Claimant 1 provided original information to SEC
  • Claimant 2 provided original information to SEC
  • Claimant 1 helped Enforcement staff Focus resources and theories early in investigation
  • Claimant 2 helped Enforcement staff Uncover misappropriated funds and fraudulent transfers
  • SEC issued Order Determining Whistleblower Award Claims on June 14, 2021
  • Claims Review Staff issued Preliminary Determinations Whistleblower award recommendations for Claimant 1 and Claimant 2
Text layers
Extracted body text (2,717c)
UNITED STATES OF AMERICA

Before the SECURITIES AND EXCHANGE COMMISSION

SECURITIES EXCHANGE ACT OF 1934

Release No. 92163 / June 14, 2021

WHISTLEBLOWER AWARD PROCEEDING

File No. 2021-59

In the Matter of the Claim for Award

in connection with

Notice of Covered Action

ORDER DETERMINING WHISTLEBLOWER AWARD CLAIMS

The Claims Review Staff (“CRS”) issued Preliminary Determinations recommending that (“Claimant 1”) receive a whistleblower award equal to percent ( %) of the monetary sanctions collected, or to be collected, in the above-referenced Covered Action; and that (“Claimant 2,” and collectively with Claimant 1, the “Claimants”) receive a whistleblower award equal to percent ( %) of the monetary sanctions collected, or to be collected, in the above-referenced Covered Action. Based upon anticipated future collections, the aggregate % award to Claimants would equal an initial combined payment of approximately $3 million. 1 Claimant 1 and Claimant 2 each provided written notice of their decisions not to contest the Preliminary Determinations.

The recommendation of the CRS is adopted. The record demonstrates that Claimant 1 and Claimant 2 each voluntarily provided original information to the Commission, and that this information led to the successful enforcement of the Covered Action. 2

Applying the award criteria in Rule 21F-6 of the Exchange Act to the specific facts and circumstances here, we find the proposed award percentages for the Covered Action are appropriate. 3 In reaching that determination with regard to Claimant 1, we considered that Claimant 1 provided Enforcement staff with assistance early in the investigation and helped the staff focus its resources and theories. In reaching that determination with regard to Claimant 2, we considered that Claimant 2 helped Enforcement staff uncover misappropriated funds and fraudulent transfers. Both Claimant 1 and Claimant 2 provided ongoing assistance to Enforcement staff through multiple interviews and document productions. Based on the facts and circumstances of this matter, we believe that a % whistleblower award to Claimant 1 and a % whistleblower award to Claimant 2 would recognize the independent significance of the assistance of Claimant 1’s and Claimant 2’s information and the high law enforcement interest involved in this matter.

Accordingly, it is hereby ORDERED that (1) Claimant 1 shall receive an award equal to percent ( %) of the monetary sanctions collected, or to be collected, in the Covered Action, and (2) Claimant 2 shall receive an award equal to percent ( %) of the monetary sanctions collected, or to be collected, in the Covered Action.

By the Commission.

2

Vanessa A. Countryman Secretary
OCR text (2,717c · gpumon-ocr-api · 90% conf)
UNITED STATES OF AMERICA

Before the SECURITIES AND EXCHANGE COMMISSION

SECURITIES EXCHANGE ACT OF 1934

Release No. 92163 / June 14, 2021

WHISTLEBLOWER AWARD PROCEEDING

File No. 2021-59

In the Matter of the Claim for Award

in connection with

Notice of Covered Action

ORDER DETERMINING WHISTLEBLOWER AWARD CLAIMS

The Claims Review Staff (“CRS”) issued Preliminary Determinations recommending that (“Claimant 1”) receive a whistleblower award equal to percent ( %) of the monetary sanctions collected, or to be collected, in the above-referenced Covered Action; and that (“Claimant 2,” and collectively with Claimant 1, the “Claimants”) receive a whistleblower award equal to percent ( %) of the monetary sanctions collected, or to be collected, in the above-referenced Covered Action. Based upon anticipated future collections, the aggregate % award to Claimants would equal an initial combined payment of approximately $3 million. 1 Claimant 1 and Claimant 2 each provided written notice of their decisions not to contest the Preliminary Determinations.

The recommendation of the CRS is adopted. The record demonstrates that Claimant 1 and Claimant 2 each voluntarily provided original information to the Commission, and that this information led to the successful enforcement of the Covered Action. 2

Applying the award criteria in Rule 21F-6 of the Exchange Act to the specific facts and circumstances here, we find the proposed award percentages for the Covered Action are appropriate. 3 In reaching that determination with regard to Claimant 1, we considered that Claimant 1 provided Enforcement staff with assistance early in the investigation and helped the staff focus its resources and theories. In reaching that determination with regard to Claimant 2, we considered that Claimant 2 helped Enforcement staff uncover misappropriated funds and fraudulent transfers. Both Claimant 1 and Claimant 2 provided ongoing assistance to Enforcement staff through multiple interviews and document productions. Based on the facts and circumstances of this matter, we believe that a % whistleblower award to Claimant 1 and a % whistleblower award to Claimant 2 would recognize the independent significance of the assistance of Claimant 1’s and Claimant 2’s information and the high law enforcement interest involved in this matter.

Accordingly, it is hereby ORDERED that (1) Claimant 1 shall receive an award equal to percent ( %) of the monetary sanctions collected, or to be collected, in the Covered Action, and (2) Claimant 2 shall receive an award equal to percent ( %) of the monetary sanctions collected, or to be collected, in the Covered Action.

By the Commission.

2

Vanessa A. Countryman Secretary