United States Second Circuit

IRA accounts are subject to criminal forfeiture. Neither 26 U.S.C. section 408(a)(4) nor 29 U.S.C. section 1056(d)(1) protect IRAs from criminal forfeiture actions.

Appellate Information

• Decided 12/16/2003
• Published 12/16/2003

Judges

• POOLER, Circuit Judge., Before:  POOLER, SACK, and WESLEY, Circuit Judges.

Court

• United States Second Circuit

Counsel

• For Appellees:
  
• Paula Schwartz Frome,Kase & Druker (James O. Druker, on the brief), Garden City, NY, for Defendant-Appellant., Burton T. Ryan, Jr., Assistant United States Attorney, Eastern District of New York (Roslynn R. Mauskopf, U.S. Attorney, Cecil C. Scott, Charles P. Kelly, Assistant U.S. Attorneys, on the brief), Brooklyn, NY, for Appellee.