United States v. McGinty, ___ F.3d ___ , 2010 WL 2573980 (10th Cir. 2010) (OK). Defendant’s assets at the time of sentencing for misapplication of bank funds were his home and boat, which were also the proceeds from his crime. Under the plea agreement, the parties agreed to forfeiture of these assets and to the entry of a money judgment. The district court ordered restitution to the bank, and only forfeiture of the assets. The government appealed the district court’s refusal to enter a money judgment type of forfeiture. The COA reversed. Forfeiture is an in personam action, and is punishment; restitution is not punishment. It is not double counting to order restitution and forfeiture. Forfeiture and restitution are mandatory under the statutes. The court can order forfeiture of assets at the same time as forfeiture as a money judgment–the government is entitled to forfeiture of the proceeds of the criminal activity.