Sources tell The New York Times that Rajat Gupta, former director of Goldman Sachs and Procter & Gamble, will surrender to federal authorities today, making him the most prominent target of a sweeping investigation of insider trading. The charges, set to be filed today, likely relate to the investigation into Raj Rajaratnam's hedge fund Galleon Group. The Securities and Exchange Commission has already filed an administrative proceeding against Gupta accusing him of passing confidential information about Goldman Sachs to Rajaratnam