The complex part of the law is the intent requirement that's pretty endemic to most "white collar" crimes. That feature in the law makes gathering evidence long

The complex part of the law is the intent requirement that's pretty endemic to most "white collar" crimes. That feature in the law makes gathering evidence long and arduous because it requires establishing what's happening inside the minds of executives who know that writing down and emailing certain things is very bad and proves intent, so they have to nibble around the edges of the case picking off people and turning them to share private conversations or out of band communications that go towards showing intent.