OPINION & ORDER
DENISE COTE, District Judge:
This Opinion addresses the one remaining restitution claim arising out of the conviction and sentencing of defendant Joseph F. Skowron III ("Skowron"). Morgan Stanley, Skowron's former employer, seeks restitution under the Mandatory Victims Restitution Act ("MVRA"), 18 U.S.C. § 3663A, for (1) the full disgorgement amount it paid the Securities and Exchange Commission ("SEC") to settle SEC claims...
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