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Published in Criminal Justice, Volume 24, Number 1, Spring 2009. © 2009 American Bar Association. Reproduced with permission. All rights reserved. This information or any portion thereof may not be copied or disseminated in any form or by any means or stored in an electronic database or retrieval system without the express written consent of the American Bar Association. Federal Sentencing “Intended Loss” Redefined in Fraud Cases BY alan elliS and JaMeS H. FeldMan, Jr. Although the sentencing...