Posner - Sentencing.
Mitigation claim that the deft had engaged in subsequent legitimate business consulting borders on the frivolous, and need not have been specifically addressed in sentencing findings.
http://media.ca7.uscourts.gov/cgi-bin/rssExec.pl?Submit=Display&Path=Y2015/D12-23/C:15-1495:J:Posner:aut:T:fnOp:N:1676922:S:0
Since 2011. An occasional commonplacing of the U.S. Circuit Courts of Appeal.
Neither an authoritative statement of the law nor legal advice. Quick work.