"If you abuse your position by sharing confidential company information with friends and business associates in exchange for private gain, you will be prosecuted to the fullest extent by the SEC." The SEC previously obtained a record $92.8 million penalty against Rajaratnam for prior insider trading charges. In its complaint filed in 2011, the SEC alleged that Gupta disclosed confidential information to Rajaratnam about Berkshire Hathaway Inc's $5 billion investment in Goldman Sachs as well as 'nonpublic details' about Goldman Sachs's financial results for the second and fourth quarters of 2008.