We are thrilled to share our November 2025 Tuesday Night Speaker Series panel on restitution and forfeiture, presented by the Women’s White Collar Defense Association (WWCDA).
The presentation, which is open to all, will take place via Zoom on November 11, 2025 at 7 PM ET (4 PM PT). To register:
Caroline Ciraolo, Margaret Graham, and Jillian Berman, former Department of Justice prosecutors who represent individuals and entities in government investigations and criminal and regulatory matters, will share insights on forfeiture and restitution in federal criminal matters, including recent DOJ practices and strategic considerations on the defense side. Specific issues covered will include differences between forfeiture and restitution, the interplay between the two, valuation of assets and what assets are subject to forfeiture and restitution, unique issues related to restitution to the IRS and corresponding civil tax liabilities, and strategies to limit potential exposure.
Caroline D. Ciraolo, former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax Division, is a partner with Kostelanetz LLP and founder of its Washington, D.C. office. Her practice focuses on federal and state civil tax controversies and criminal tax defense. She also serves as an expert witness and an independent mediator in tax-related proceedings. Caroline is an Adjunct Professor at the Georgetown University Law Center (International Tax Controversies and Criminal Tax Law and Procedure).
Margaret Graham, a partner at Latham & Watkins LLP, is a former federal prosecutor who represents clients in high stakes investigations and enforcement actions, including matters involving artificial intelligence, complex financial crime, and civil rights and equity-related issues. Her clients include financial institutions, technology companies, and educational institutions. Before joining Latham, Margaret served for almost 11 years in the US Attorney’s Office for the Southern District of New York (SDNY), where she worked on forfeiture matters, among other things.
Jillian B. Berman, a partner at Lankler Siffert & Wohl, represents individuals and companies in white collar criminal and regulatory matters, government and internal investigations, and in complex commercial litigation. She is a former federal prosecutor with extensive trial, appellate, and investigative experience, and she has litigated, written and spoken about complex restitution and forfeiture issues. Jillian is active in a number of bar organizations, including Women’s White Collar Defense Association, New York Council of Defense Lawyers, and the Federal Bar Council.