The court of appeals affirmed a district court judgment in part, reversed in part, vacated in part, and remanded the action for resentencing. The court held that, absent a showing of prejudice, a defendant could not establish error arising from a district court’s failure to meet the sentencing time limits in the Mandatory Victims Restitution Act because the time limits are for the benefit of victims rather than victimizers.

Steven Moreland participated in an enormous pyramid scheme that swindled approximately 2,500 people out of more than $73 million. Many of the victims were of retirement age and invested much or all of their savings in the scheme.