40 years is the maximum prison term. The prison term he would get if he were convicted would likely be a fraction of that.
[1] "...loss is the greater of actual loss or intended loss" - see [2]
http://www.ussc.gov/sites/default/files/pdf/training/annual-...
http://www.ussc.gov/sites/default/files/pdf/guidelines-manua...
40 years in jail means that someone is such a tyrranical menace to society that they cannot be trusted to be around other people for the rest of their life.