Tuesday will not go down as one of Rajat Gupta’s best days.

First off, the former McKinsey & Co. chief and Goldman Sachs Group Inc. director reported to a federal prison in New England to begin serving a two-year sentence for his role in the insider trading ring headed up by Galleon Group hedge fund founder Raj Rajaratnam. Rajaratnam is already serving his own 11-year-term in a different section of the same complex in Ayers, Mass.

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