‘‘(3) If the seizure warrant is obtained after the
property to be seized has been listed in an indict-
ment or criminal information or related bill of par-
ticulars, the requirement that the warrant be exe-
cuted within 10 days under Rule 41, Federal Rules
of Criminal Procedure, shall not apply.’’
SEC. 26. RESTRAINT OF PROPERTY SUBJECT TO CRIMINAL
FORFEITURE.
Section 413(e)(1) of the Controlled Substances Act
(21 U.S.C. 853(e)(1)) is amended by striking ‘‘(a)’’ and
inserting ‘‘(a) or (p)’’.
SEC. 27. NON-ABATEMENT OF FORFEITURE WHEN DEFEND-
ANT DIES PENDING APPEAL.
Section 413 of the Controlled Substances Act (21
U.S.C. 853) is amended by adding at the end the following
new subsection:
‘‘(s) NON-ABATEMENT OF FORFEITURE ORDER.
‘‘An order of forfeiture that has been made part of
a criminal sentence under this section shall not abate by
reason of the death thereafter of any or all of the defend-
ants or petitioners or potential petitioners, regardless of
any appeal that may be pending at the time of death.’’.
SEC. 28. TRANSFER OF REPORTING REQUIREMENTS FROM
SECTION 6050I OF THE INTERNAL REVENUE
CODE OF 1986 TO TITLE 31, UNITED STATES
CODE.
(a) REENACTMENT OF SECTION 6050I.—Subchapter
II of chapter 53 of title 31, United States Code, is amend-
ed by inserting after section 5331 (as added by this Act)
the following new section:
‘‘SEC. 5332. REPORTS RELATING TO COINS AND CURRENCY
RECEIVED 
IN 
NONFINANCIAL 
TRADE 
OR
BUSINESS.
‘‘(a) COIN
AND CURRENCY RECEIPTS
OF MORE
THAN $10,000.—Any person—
‘‘(1) who is engaged in a trade or business; and
‘‘(2) who, in the course of such trade or busi-
ness, receives more than $10,000 in coins or cur-
rency in 1 transaction (or 2 or more related trans-
actions),
shall file a report described in subsection (b) with respect
to such transaction (or related transactions) at such time
as the Secretary may by regulations prescribe.
‘‘(b) FORM AND MANNER OF REPORTS.—A report is
described in this subsection if such report—
‘‘(1) is in such form as the Secretary may pre-
scribe;
‘‘(2) contains—
‘‘(A) the name, address, and taxpayer
identification number of the person from whom
the coins or currency was received;
‘‘(B) the amount of coins or currency re-
ceived;
‘‘(C) the date and nature of the trans-
action; and
‘‘(D) such other information as the Sec-
retary may prescribe.
‘‘(c) EXCEPTIONS.—
‘‘(1) AMOUNTS RECEIVED BY FINANCIAL INSTI-
TUTIONS.—Subsection 
(a) 
shall 
not 
apply 
to
amounts received in a transaction reported under
section 5313 and regulations prescribed under such
section.
‘‘(2) TRANSACTIONS OCCURRING OUTSIDE THE
UNITED STATES.—Except to the extent provided in
regulations prescribed by the Secretary, subsection
(a) shall not apply to any transaction if the entire
transaction occurs outside the United States.
‘‘(d) CURRENCY INCLUDES FOREIGN CURRENCY AND
CERTAIN MONETARY INSTRUMENTS.—
‘‘(1) IN GENERAL.—For purposes of this sec-
tion, the term ‘currency’ includes—
‘‘(A) foreign currency; and
‘‘(B) to the extent provided in regulations
prescribed by the Secretary, any monetary in-
strument (whether or not in bearer form) with
a face amount of not more than $10,000.
‘‘(2) 
SCOPE
OF
APPLICATION.—Paragraph
(1)(B) shall not apply to any check drawn on the ac-
count of the writer in a financial institution referred
to in subparagraph (A), (B), (C), (D), (E), (F), (G),
(J), (K), (R), or (S) of section 5312(a)(2).
‘‘(e) COINS OR CURRENCY RECEIVED BY CRIMINAL
COURT CLERKS.—
‘‘(1) IN GENERAL.—Every clerk of a Federal or
State criminal court who receives more than $10,000
in coins or currency as bail for any individual
charged with a specified criminal offense shall file a
report described in paragraph (2) (at such time as
the Secretary may by regulations prescribe) with re-
spect to the receipt of such bail.
‘‘(2) REPORT.—A report is described in this
paragraph if such report—
‘‘(A) is in such form as the Secretary may
prescribe; and
‘‘(B) contains—
‘‘(i) the name, address, and taxpayer
identification number of—
‘‘(I) the individual charged with
the specified criminal offense; and
‘‘(II) each person posting the bail
(other than a person licensed as a bail
bondsman);
‘‘(ii) the amount of coins or currency
received;
‘‘(iii) the date the coins or currency
was received; and
‘‘(iv) such other information as the
Secretary may prescribe.
‘‘(3) SPECIFIED CRIMINAL OFFENSE.—For pur-
poses of this subsection, the term ‘specified criminal
offense’ means—‘(A) any Federal criminal offense
involving a controlled substance; ‘(B) racketeering
(as defined in section 1951, 1952, or 1955 of title
18, United States Code); ‘(C) money laundering (as
defined in section 1956, 1957 or 1960 of such title);
and ‘(D) any State criminal offense substantially
similar to an offense described in subparagraph (A),
(B), or (C).
‘‘(4) INFORMATION
TO
FEDERAL
PROSECU-
TORS.—Each clerk required to include in a report
under paragraph (1) the information described in
paragraph (2)(B) with respect to an individual de-
scribed in paragraph (2)(B)(i)(I) shall furnish (at
such time as the Secretary may by regulations pre-
scribe) a written statement showing such informa-
tion to the United States Attorney for the jurisdic-
tion in which such individual resides and the juris-
diction in which the specified criminal offense oc-
curred.
‘‘(5) INFORMATION TO PAYORS OF BAIL.—Each
clerk required to file a report under paragraph (1)
shall furnish (at such time as the Secretary may by
regulations prescribe) to each person whose name is
required to be set forth in such report by reason of
paragraph 
(2)(B)(i)(II) 
a 
written 
statement
showing—
‘‘(A) the name and address of the clerk’s
office required to file the report; and
‘‘(B) the aggregate amount of coins and
currency described in paragraph (1) received by
such clerk.’’.
(b) 
PROHIBITION
ON
STRUCTURING
TRANS-
ACTIONS.—
(1) IN
GENERAL.—Section 5324 of title 31,
United States Code, is amended—
(A) by redesignating subsections (b) and
(c) as subsections (c) and (d), respectively; and