The U.S. District Court for the Western District of Wisconsin has entered a final judgment against two individuals, as well as the private fund and management companies they control, awarding the SEC nearly $27.6 million in financial remedies in connection with an alleged long-running offering and valuation fraud. The defendants allegedly engaged in undisclosed self-dealing and related party transactions and made material misrepresentations and/or omissions regarding how a private fund was operated, how it valued assets and the value of those assets. This article discusses the action and its resolution. See “SEC Enters Final Judgments Against Premium Point and Individual Defendants in Valuation Fraud Matter” (Sep. 14, 2023).