In the judgement of Rakoff, not only does he disagree with the absolute value set by the use of FSG, but he is also known for giving credit, a lesser prison term, to those like Gupta who have shown that they have lived an honorable life up until the time of their offense. 
            					  		    					
           					
           					FORBES: What Judge Rakoff Will Consider Upon Sentencing Rajat Gupta