Source: (2001) Federal Probation 65 (June): 54-61.

In this article Goodwin provides expanded guidance and updated case law on two particular issues pertaining to restitution: (1) a procedure for determining victims and harms for restitution; and (2) the imposition and enforcement of restitution. The procedure for determining victims and harms involves a five-step analysis. Steps one through four deal with identifying the statutory offense, the victims, the harms to the victims, and the harms that are compensable. Step five concerns the imposition and enforcement of restitution, particularly with respect to the effect of plea agreements on restitution amounts.