Almost three years ago, as he waited in his palatial upper East Side penthouse to be sentenced for bilking investors of more than $400 million in a brazen Ponzi scheme, ex-attorney Marc Dreier talked to a former associate in his law firm about his misdeeds.

“Once you make the decision you’re going to do something dishonest, am I so much worse than a shoplifter or somebody that cheats on their tax returns simply because I had the opportunity? You know I don’t really buy into that entirely,” he said. “I think how much you steal is much more a factor of opportunity than by how bad you are.”

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