Certain adjustments apply to a wide variety of white collar offenses and must be made unless the specific offense guideline already incorporates the adjustment. These adjustments concern victims and the defendant's role in the offense (whether it involved an aggravating or mitigating situation or abuse of position). Specific offenses in white collar cases include fraud and securities, antitrust, tax, and money laundering offenses as well as regulatory offenses and offenses involving property or public officials. As can be seen from the very different consequences that sentencing under one guideline or another can have, a key strategy in the litigation of complex white collar cases is to construe the offenses in a manner most helpful to the defendants. The prosecutor's goal will be just the opposite, and the prosecutor has a greater ability to achieve that goal.