In Kimbrough v. United States, No. 06-6330 (U.S. Dec. 10, 2007) and Gall v. United States, No. 06-7949 (U.S. Dec. 10, 2007) the United States Supreme Court affirmed sentences imposed under 18 U.S.C. § 3553(a) and found them reasonable, even though they were outside the terms of the Federal Sentencing Guidelines Manual (“Guidelines”). While both of these cases involved drug offenses, the resulting Supreme Court decisions also provide increased latitude for sentencing in white collar cases.