Securities Enforcement Empirical Database (SEED)

Defendant Name: Nicole R. Kaplan

Defendant Type: Individual

Initial Case Details

Legal Case Name SEC v. Vitesse Semiconductor Corporation, Louis R. Tomasetta, Eugene F. Hovanec, yatin D. Mody, and Nicole R. Kaplan

First Document Date 10-Dec-2010

Initial Filing Format Civil Proceeding

Case Number 10-cv-09239

Allegation Type Issuer Reporting and Disclosure

Federal District Court New York, Southern District of New York

Affiliations

Former: Manager at Vitesse Semiconductor Corporation (Until 2004)
Former: Director of Finance at Vitesse Semiconductor Corporation (Until April 14, 2006)

Violations Alleged

Exchange Act

• Sec 10(b) + Rule 10b-5

• Rule 13a-14

• Sec 13(b)(5)

Securities Act

• Sec 17(a) (Not specified)

Other

• Rules 13b2-1, 13b2-2 Exchange Act

Related Violations Alleged

Nicole R. Kaplan is alleged to have aided and abetted Vitesse Semiconductor Corporation's violation of Rule 12b-20 of the Exchange Act.

Nicole R. Kaplan is alleged to have aided and abetted an unidentified individual or entity's violation of Rule 12b-20 of the Exchange Act (willfully/knowingly).

Nicole R. Kaplan is alleged to have aided and abetted Vitesse Semiconductor Corporation's violation of Sec 13(a) of the Exchange Act.

Nicole R. Kaplan is alleged to have aided and abetted an unidentified individual or entity's violation of Sec 13(a) of the Exchange Act (willfully/knowingly).

Nicole R. Kaplan is alleged to have aided and abetted Vitesse Semiconductor Corporation's violation of Rule 13a-1 of the Exchange Act.

Nicole R. Kaplan is alleged to have aided and abetted an unidentified individual or entity's violation of Rule 13a-1 of the Exchange Act (willfully/knowingly).

Nicole R. Kaplan is alleged to have aided and abetted Vitesse Semiconductor Corporation's violation of Rule 13a-13 of the Exchange Act.

Nicole R. Kaplan is alleged to have aided and abetted an unidentified individual or entity's violation of Rule 13a-13 of the Exchange Act (willfully/knowingly).

Nicole R. Kaplan is alleged to have aided and abetted Vitesse Semiconductor Corporation's violation of Sec 13(b)(2)(A) of the Exchange Act.

Nicole R. Kaplan is alleged to have aided and abetted an unidentified individual or entity's violation of Sec 13(b)(2)(A) of the Exchange Act (willfully/knowingly).

Nicole R. Kaplan is alleged to have aided and abetted Vitesse Semiconductor Corporation's violation of Sec 13(b)(2)(B) of the Exchange Act.

Nicole R. Kaplan is alleged to have aided and abetted an unidentified individual or entity's violation of Sec 13(b)(2)(B) of the Exchange Act (willfully/knowingly).

Resolutions

First Resolution Date 22-Mar-2011

Headline Total Penalty and Disgorgement $6,267,545

Other Defendants in Action:

Vitesse Semiconductor Corporation

Eugene F. Hovanec

Louis R. Tomasetta

Yatin D. Mody

Related Actions:

In the Matter of Nicole Rae Kaplan, CPA

Nicole R. Kaplan

In the Matter of Yatin Dilip Mody, CPA