Government officials approach Casey Samuel, the portfolio manager for Garcia

Company$$s pension plan, to examine pension fund records. They tell her that

Garcia$$s corporate tax returns are being audited and the pension fund is being

reviewed. Two days earlier, Samuel had learned in a regular investment review with

Garcia officers that potentially excessive and improper charges were being made to

the pension plan by Garcia. Samuel consults her employer$$s general counsel and is

advised that Garcia has probably violated tax and fiduciary regulations and laws