The following excerpt is from U.S. v. Kinlock, 174 F.3d 297 (2nd Cir. 1999):
In order to impose restitution as part of the defendant's sentence, the district court must first consider: 1) the amount of loss sustained by each victim as a result of the offense; 2) the financial resources of the defendant; 3) the financial needs and earning ability of the defendant and his dependents; and 4) any other factors which the court wishes to address. See United States v. Giwah, 84 F.3d 109, 114 (2d Cir.1996), citing former 18 U.S.C. 3664(a), now codified at 18 U.S.C. 3664(f)(1)(B)(2). 2 "If the record fails to
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