Updated

DES MOINES, Iowa -- A judge plans to sentence a former manager of an Iowa kosher slaughterhouse to 27 years in prison and $31 million in restitution.

Chief U.S. District Court Judge Linda Reade issued a sentencing memorandum Monday outlining the sentence she will impose on Sholom Rubashkin on Tuesday in Cedar Rapids, Iowa.

A jury found Rubashkin guilty on 86 federal financial fraud charges last fall. He was accused of telling employees to create fake invoices to show the company's lender it had more money than it really did.

Rubashkin was indicted on the charges after a May 2008 raid at the Postville plant where 389 illegal immigrants were detained. The plant filed for bankruptcy months later.

Rubashkin's attorney Guy Cook says the sentence is excessive and plans to appeal.