????司法部的認罪協(xié)議基于兩項刑事訴訟，將彼得?麥道夫關押時間限制在10年內，并罰處沒收其所有資產，以及其妻女的大部分財產。其妻瑪莉安?麥道夫放棄對他們數(shù)處房產的主張，包括派克大街（Park Avenue）的公寓、紐約長島舊西布雷的住宅和佛羅里達棕櫚灘的府邸，以換取“渡過余生所需的771,733美元。”

????彼得?麥道夫的沒收協(xié)議還包括沙娜出售其周末別墅所得的226萬美元，那是位于紐約東漢普頓森林里的帶噴漿游泳池的一套5居室豪宅。

????和父親一樣，沙娜畢業(yè)于福特漢姆大學（Fordham University）法學院，1995年加入伯父的公司，擔任合規(guī)顧問的收入達每年數(shù)十萬。后來又升職為BLMIS的合規(guī)總監(jiān)，與父親一起簽署文件，向SEC保證麥道夫的投資顧問業(yè)務紀錄是真實和準確的。他們向政府證實公司的投資顧問部門（龐氏騙局的核心）共有23個客戶，管理171億美元資產，而實際的客戶數(shù)目高達4,900，按報表計算的總投資則高達680億美元。

????如同破產托管人所指出的：“難以置信的是，她年復一年地履行合規(guī)職責，居然沒有懷疑和考慮過BLMIS的投資顧問業(yè)務其實是詐騙。”托管人的訴訟談到父女搭檔的合規(guī)團隊時說：“要么他們完全沒有履行肩負的監(jiān)督和合規(guī)職責，要么他們知道這個騙局，但卻掩蓋了真相。”

????科菲教授是證券法專家，他說：“檢察官可以使用對其父同樣的指控，也許不會尋求10年的監(jiān)禁，但我能夠想象檢察官同樣給予她承認重罪的選擇。她是律師，人們不會假定律師是清白的。他們會說，就算你不知道龐氏騙局，你也應該知道這些SEC申報是虛假的。”

????安德魯?麥道夫的兄長馬克在其父被捕的兩周年之際自殺身亡，兄弟倆是公司經紀、做市商和自營交易部門的聯(lián)席交易總監(jiān)，并堅稱其部門一直盈利。他們也是關聯(lián)企業(yè)麥道夫國際證券有限公司（Madoff Securities International, Ltd.）的會計長和董事。

????而實際上，根據(jù)破產托管人、SEC和司法部提交的法庭文件，安德魯、馬克和彼得主管的部門多年虧損，至少在2000到2008年間要依靠從公司的倫敦辦事處和顧問業(yè)務部門轉移過來的數(shù)億美元才得以茍延殘喘。有關部門稱，這些資金其實屬于投資者，但卻被虛報為公司證券交易的利潤，而實際上并不存在這些交易。

????就如托管人皮卡德所稱：“也許最明顯的是，作為聯(lián)席交易總監(jiān)，安德魯和馬克知道或者應該知道，實際上從來沒有人在投資咨詢部門做交易，不管是在倫敦還是紐約。”皮卡德還說，兄弟倆也知道他們的業(yè)務部門產生的凈利潤和其父所宣稱的業(yè)績天差地別，存在“嚴重的不一致”。

????沙娜?麥道夫可能面臨簽署虛假SEC文件的問題，安德魯?麥道夫則更擔心安麗卡?卡特里薩-皮茲提供的證詞，后者是BLMIS的會計長，已經對四項指控認罪并與檢察官合作，以期獲得寬大處理。根據(jù)法庭文件，她主要為安德魯兄弟倆管理的自營交易和做市業(yè)務作假賬，使得這些部門看起來盈利頗多。

????破產托管人稱安德魯?麥道夫從公司取走7,400萬美元，其中超過1,400萬美元來自子虛烏有的股票交易盈利。安德魯及其家族持有的投資咨詢賬戶偽造文件，使利潤的來源變成了資本增值，而不是普通的收入。這種類型的逃稅可以判處5年刑期。

????沙娜?麥道夫?斯旺森和安德魯?麥道夫的律師都沒有回應《財富》雜志（Fortune）的置評要求。

????法庭將于今年10月4日正式對彼得?麥道夫宣判。

????The Justice Department deal limited Peter Madoff's prison time to 10 years in prison on two criminal counts and forced him to surrender all his assets as well as most belonging to his wife Marion and their daughter Shana, who also was a compliance officer at the Madoff firm. Marion Madoff gave up claims to their Park Avenue apartment, house in Old Westbury, Long Island, New York and their Palm Beach, Fla. mansion in exchange for being left with "approximately $771,733 to live on for the rest of her life."

????Peter Madoff's forfeiture deal also surrendered $2.26 million of Shana's money from selling her five-bedroom week-end house with a gunite swimming pool in the woods of East Hampton, New York.

????Like her father, Shana graduated from Fordham University Law School and collected hundreds of thousands of dollars a year after joining uncle Bernie's firm in 1995 as a compliance counsel. Later elevated to BLMIS compliance director, both she and her father signed documents assuring the SEC that Madoff's investment advisory business records were truthful and accurate. They certified to the government that the company's investment advisory arm -- the heart of the Ponzi scheme -- had 23 clients and $17.1 billion under management, rather than the 4,900 customers whose statements purported to represent investments of $68 billion.

????As the bankruptcy trustee put it, "It would seem impossible for her to carry out her compliance duties, year in and year out, without questioning or considering whether BLMIS's IA (investment advisory business) was a fraud." Speaking about the father-and-daughter act compliance team, the trustee's suit continues: "Either they failed completely to carry out their required supervisory/compliance roles, or they knew about the fraud, but covered it up."

????Professor Coffee, a securities law expert, says: "Prosecutors can use the same charges as they did against her father, maybe not seeking 10 years, but I could see them giving her the choice of pleading to a felony conviction on the same grounds. She is a lawyer; lawyers don't get the benefit of the doubt. They could say you knew this (SEC filing) was false, even if you did not know it was a Ponzi scheme."

????Andrew Madoff and his brother Mark, who committed suicide on the second anniversary of their father's arrest, were co-directors of trading for the brokerage, market-making and propriety trading parts of the firm, which they have claimed were consistently profitable. They also were controllers and directors of the related firm, Madoff Securities International, Ltd.

????In fact, court documents filed by the bankruptcy trustee, the SEC and the Justice Department have described the business segments overseen by Andrew and Mark and Peter as underwater for years and kept afloat by transfers of hundreds of millions of dollars from the firm's London office and from its advisory business from at least 2000 through 2008. The money, authorities say, was investors' money falsely shown as profits of the firm's securities trading, which actually was non-existent.

????As the trustee Picard states, "Perhaps most obviously, as co-directors of trading, Andrew and Mark were – or should have been –aware that no one was effecting trades within the IA (investment advisory) business, either in London or New York." The brothers also knew, Picard says, that there was a "material inconsistency" because the business segments that they ran did not generate net income that was anything close to the profits being declared by Madoff.

????While Shana Madoff faces the problem of having signed false documents to the SEC, Andrew Madoff may be more concerned about possible testimony from Enrica Cotellessa-Pitz, the controller for BLMIS who has pleaded guilty to four counts and is co-operating with prosecutors in hopes of getting a light sentence. According to court papers, she worked primarily for the businesses run by Bernie's sons, proprietary trading and market-making, and cooked the books to make those units appear more profitable.

????The bankruptcy trustee says Andrew Madoff took out nearly $74 million from the firm, including more than $14 million in profits from fake stock trades that never occurred. In those investment advisory accounts held by Andrew and his family, documents also were created to make it appear that profits were generated by capital gains, rather than ordinary income. Tax evasion of that sort can carry a five-year sentence.

????Lawyers for Shana Madoff Swanson and Andrew Madoff did not respond to requests by Fortune for comment.

????Sentencing for Peter Madoff is scheduled for Oct. 4, 2012.