Judgment finding defendants were liable for violating the Securities Exchange Act of 1934, and ordering defendants to disgorge over $17 million, plus prejudgment interest amounting to over $14 million is affirmed, where: 1) the district court did not abuse its discretion by admitting defendant Teo's guilty plea allocution; 2) there was sufficient evidence to prove a "plans and proposals" theory of liability; and 3) the district court did not abuse its discretion in ordering disgorgement, including prejudgment interest.