BERZON, Circuit Judge.
We are asked to determine whether — and if so, under what circumstances — a criminal defendant's retirement benefits are available as a source of funds to compensate crime victims. Answering these questions requires reconciling two federal statutory schemes — one, the Mandatory Victims Restitution Act of 1996 ("MVRA"), Pub.L. No. 104-132, 110 Stat. 1227, governing the payment of restitution to crime victims, and the other...
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