Dr. Bergman (defendant) was a highly-respected rabbi and known around the world for his public philanthropy, private charity, and leadership. As a result of his various ventures, including the operation of several nursing homes, Bergman also amassed considerable wealth. However, investigations into the operation of several of his nursing homes revealed fraudulent claims for Medicaid funds. Bergman was charged with 11 counts of Medicaid fraud and subsequently entered into plea negotiations with state and federal authorities that would settle all of the charges. Bergman agreed to plead guilty to two of the counts in the 11-count indictment. One of the counts required Bergman to confess that he knowingly and willingly participated in a scheme to defraud the U.S. in various ways, including the presentation of wrongful claims for Medicaid reimbursements as part of the nursing home care provided. The other “technical” count required Bergman to admit having participated in the filing of false partnership paperwork. The district court then provided its reasoning for the imposition of a term of imprisonment.