Cornwall is an internal accountant at publicly held Lear Corp. After discovering that Lear Corp. has just landed a multimillion-dollar contract with a new client, he conspires with his sister, Regan, to purchase 50,000 shares of Lear stock in Regan’s name. The next week, Lear announces the new deal and its stock price rises by 25 percent.

Cornwall and Regan split the profits.