Dean Kirkland, former Capital Consultants marketer, was sentenced Thursday to 24 months in federal prison by a U.S. District Court judge in Oregon. Mr. Kirkland was convicted in June of 24 counts of wire fraud, obstruction and paying illegal gratuities to trustees of ERISA plans while working at Capital Consultants. In the sentencing, the judge found that Mr. Kirkland had lied during testimony, said Neil Evans, assistant U.S. attorney. Mr. Kirkland paid $15,000 in restitution, which is being collected by the receiver of the now-defunct money manager, Mr. Evans said. That is in addition to the other money the receiver collected through civil lawsuits. Overall, Capital Consultants clients, which included several pension plans, lost a total of $350 million.