Rajaratnam has been a central figure in a multi-year U.S. government crackdown on insider trading. Gupta is a former global managing director of the consulting firm McKinsey & Co, and is the highest corporate executive convicted in the probe. Jurors found Gupta guilty of leaks during the second half of 2008, including news related to a crucial $5 billion investment in Goldman by Warren Buffett's Berkshire Hathaway Inc at the height of the global financial crisis. Goldman had sought to recover fees it had paid its law firm Sullivan & Cromwell in connection with Gupta's criminal case and related matters. It cited the federal Mandatory Victims Restitution Act, which requires restitution in some fraud cases. Gupta opposed restitution but Rakoff, who presided over the criminal trial, said nearly all of what Goldman sought was a "necessary, direct, and foreseeable result of the investigation and prosecution of Gupta's offense of conviction."