Convictinon of embezzling funds from an employee benefit plan, namely defendant's company's 401(k) plan in violation of 18 U.S.C. section 664, and an order to forfeit $127,854.22, pursuant to 18 U.S.C. section 981(a)(1)(C), are affirmed where: 1) in the absence of specific statutory authorization, a district court lacks the discretion to reduce the amount of a mandatory criminal forfeiture order by the amount of restitution payments; and 2) because no statutory provision authorized such an offset in the present case, the district court did not err in concluding that it lacked the discretion to reduce the amount of defendant's forfeiture order.