U.S. v. Smith, No. 93-5426 (4th Cir.) (47 F.3d 681) (March 3, 1995) (Judge Sam J. III Ervin)
Departing from rulings in the Third and Tenth Circuits, a majority of this panel from the Fourth Circuit held that 29 USC §1056(d)(1) prohibits ERISA pension funds from being alienated to pay restitution even after they have been distributed.
After the defendant in this case was convicted of various wire …
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