United States v. Charles Herbert Smith

I am unable to accept the majority’s conclusion that the anti-alienation provision of ERISA precludes the district court from entering a restitution order that takes into consideration Smith’s retirement income as a source from which, when received, he can make payments to compensate the numerous *685victims of his criminal acts.1 In my opinion, the majority errs in relying on two Supreme Court decisions which do not answer the question before us and in creating a circuit split with two Courts of Appeal that have confronted the question. Accordingly, having discerned no error on the part of the…