Companies a lot of times try to play it both ways. They can't comment (on a case) because of pending litigation, but if they do want to comment, they do so happily.

It's the classic white-collar crime because it's the old adage: The best way to rob a bank is to work for it.

I would call (the civil case) an aggressive tactic, but there is nothing wrong with what they're doing. But because Coughlin knows there is a grand jury case going, he has to be very, very careful how he responds because it could be used against him.

[Defense costs in the $5 million range] would not strike me as being outside the norm in these types of cases, ... The lawyers come from the best firms. This is not the public defender's office.

Coughlin's in a tough position if he claimed (the money) was for secret union activity -- which may be illegal. That's a tough defense: 'I didn't do anything wrong because I was trying to do something nefarious on behalf of the company,' .

The average Joe should be just as concerned about embezzlement, even more so, because it's so easy to do. All you have to do is be trustworthy to do it.

Or a very short sentence in a halfway house.

It's almost batting 500, which is impressive.

When the judges are sentencing these people, in a lot of ways they see their neighbors. These are not violent people. They tend to be well-educated, well-spoken. Most have no prior criminal record. When you add that all up, that is the type of situation that tends to generate sympathy with the judge.