Court of Appeals for the Second Circuit August 27, 2003, Docket Nos. 02-1528(L), 02-1529(CON) (United States v. Vondette)

POOLER, Circuit Judge.

This case requires us to decide whether Individual Retirement Accounts (“IRAs”) are protected from criminal forfeiture by 26 U.S.C. § 408, which discusses nonfor-feitability, or by the protection from invasion afforded to pensions under the Employee Retirement Income Security Act of 1974, Pub.L. No. 93-406, 88 Stat. 829 (codified as amended in scattered sections of 26 U.S.C.